Trump Media & Technology (DJT) S-13 Jul 24IPO registrationFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2024
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	Trump Media & Technology Group Corp.
Entity Central Index Key	0001849635
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Consolidated Balance Sheet (FY)

Consolidated Balance Sheet (FY) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 2,572,700	$ 9,808,400
Restricted Cash, Current	0
Prepaid expenses and other current assets	327,500	326,000
Accounts receivable	81,000	507,800
Total Current Assets	2,981,200	10,642,200
Property and equipment, net	29,200	87,400
Right-of-Use Assets, net	353,200	507,100
Total assets	3,363,600	11,236,700
Current liabilities:
Accounts payable and accrued expenses	1,600,700	268,700
Convertible promissory notes	41,818,800	4,123,900
Derivative liability	17,282,500	14,905,300
Unearned Revenue	4,413,100	0
Other Liabilities, Current	0
Current portion of Operating lease liability	160,300	149,400
Total current liabilities	65,275,400	19,447,300
Long-Term Operating lease liability	201,600	362,100
Convertible promissory notes	3,528,200	0
Derivative Liability	1,120,300	0
Total Liabilities	70,125,500	19,809,400
Commitments and contingencies (Note 10)
Stockholders' equity:
Common Stock $ 0.000001 par value - 120,000,000 shares authorized, 100,000,000 shares issued and outstanding at December 31, 2023 and 2022	8,800	100
Preferred Stock, Value, Issued	0
Accumulated Deficit	(66,770,700)	(8,572,800)
Paid in Capital	0
Total Stockholders' deficit	(66,761,900)	(8,572,500)
Total liabilities and Stockholders' deficit	3,363,600
Previously Reported [Member]
Stockholders' equity:
Common Stock $ 0.000001 par value - 120,000,000 shares authorized, 100,000,000 shares issued and outstanding at December 31, 2023 and 2022	100
Accumulated Deficit	(66,762,000)
Total Stockholders' deficit	$ (66,761,900)	(8,572,700)
Total liabilities and Stockholders' deficit		$ 11,236,700

Consolidated Balance Sheet (F_2

Consolidated Balance Sheet (FY) (Parenthetical)	Dec. 31, 2023 $ / shares shares
Stockholders' equity:
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001
Common stock, shares authorized (in shares)	999,000,000
Common shares, shares issued (in shares)	87,500,000
Common stock, shares outstanding (in shares)	87,500,000
Previously Reported [Member]
Stockholders' equity:
Common stock, par value (in dollars per share) \| $ / shares	$ 0.000001
Common stock, shares authorized (in shares)	120,000,000
Common shares, shares issued (in shares)	100,000,000
Common stock, shares outstanding (in shares)	100,000,000

Consolidated Statement of Opera

Consolidated Statement of Operations (FY) - USD ($)		3 Months Ended							12 Months Ended
Consolidated Statement of Operations (FY) - USD ($)		Mar. 31, 2024		Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023		Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue		$ 770,500					$ 1,116,200		$ 4,131,100	$ 1,470,500
Cost of revenue		93,400					41,300		164,900	54,500
Gross profit		677,100					1,074,900		3,966,200	1,416,000
Research and development		33,158,600	[1]				2,812,100	[1]	9,715,700	13,633,100
Sales and marketing		1,070,400	[1]				256,100	[1]	1,279,600	625,900
General and administration		64,795,100	[1]				1,836,300	[1]	8,878,700	10,345,600
Depreciation		5,600	[1]				16,300	[1]	59,600	58,700
Total costs and operating expenses	[1]	99,029,700					4,920,800
Loss from operation costs		(98,352,600)					(3,845,900)		(15,967,400)	(23,247,300)
Interest expense		(2,817,600)					(2,024,300)		(39,429,100)	(2,038,700)
Investment Income, Interest		28,800					0
Loss on the extinguishment of debt		(542,300)					0
Change in fair value of derivative liabilities		(225,916,000)					5,659,900		(2,791,600)	75,809,900
Income/(loss) from operations before income taxes		(327,599,700)					(210,300)		(58,188,100)	50,523,900
Income tax expense		0					0		1,100	200
Net profit/(loss)		$ (327,599,700)		$ (9,177,900)	$ (26,033,100)	$ (22,768,100)	$ (210,300)		$ (58,189,200)	$ 50,523,700
Profit/(loss) per Share attributable to common stockholders:
Basic (in dollars per share)		$ (3.61)					$ 0
Diluted (in dollars per share)	[2]	$ (3.61)					$ 0
Weighted Average Shares used to compute net profit/ loss per share attributable to common stockholders:
Basic (in shares)		90,743,994					87,500,000
Diluted (in shares)		90,743,994					87,500,000

[1]Costs of operating expenses include stock based compensation expense as follows:[2]Loss per share attributable to common stockholders for diluted calculation is based on the Basic weighted shares as these are not dilutive. The Basic and diluted loss per share attributable to common stockholders are therefore the same.

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit (FY) - USD ($)	Common Stock [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member] Previously Reported [Member]	Total	Previously Reported [Member]	Paid-in Capital [Member]	Paid-in Capital [Member] Previously Reported [Member]
Beginning balance at Dec. 31, 2021		$ (59,096,500)		$ (59,096,400)		$ 100
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)		50,523,700		50,523,700		0
Ending balance at Dec. 31, 2022	$ 8,800	(8,581,300)	$ (8,572,800)	(8,572,500)	$ (8,572,700)	0	$ 100
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)	0	(210,300)		(210,300)		0
Ending balance at Mar. 31, 2023	8,800	(8,791,600)		(8,782,800)		0
Beginning balance at Dec. 31, 2022	8,800	(8,581,300)	(8,572,800)	(8,572,500)	(8,572,700)	0	100
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)		(58,189,200)		(58,189,200)		0
Ending balance at Dec. 31, 2023	8,800	(66,770,700)	(66,762,000)	(66,761,900)	(66,761,900)	0	100
Beginning balance at Mar. 31, 2023	8,800	(8,791,600)		(8,782,800)		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)	0	(22,768,100)		(22,768,100)		0
Ending balance at Jun. 30, 2023	8,800	(31,559,700)		(31,550,900)		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)	0	(26,033,100)		(26,033,100)		0
Ending balance at Sep. 30, 2023	8,800	(57,592,800)		(57,584,000)		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)	0	(9,177,900)		(9,177,900)		0
Ending balance at Dec. 31, 2023	8,800	(66,770,700)	$ (66,762,000)	(66,761,900)	$ (66,761,900)	0	$ 100
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/(loss)	0	(327,599,700)		(327,599,700)		0
Ending balance at Mar. 31, 2024	$ 13,700	$ (2,871,920,600)		$ 210,274,000		$ 3,082,180,900

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Deficit (FY) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2024		Mar. 31, 2023	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Feb. 08, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, shares outstanding (in shares)	136,700,583	[1]		100,000,000	87,500,000	100,000,000	100,000,000	100,000,000	10,000
Common stock, par value (in dollars per share)	$ 0.0001			$ 0.000001	$ 0.0001	$ 0.000001	$ 0.000001	$ 0.000001	$ 0.000001
Value of paid in capital upon conversion of common stock	$ 300,426,000		$ 0
Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock issued upon conversion of common stock (in shares)	6,014,534
Value of paid in capital upon conversion of common stock	$ 600

[1]Excludes 4,667,033 shares not outstanding and held in escrow

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (FY) - USD ($)	12 Months Ended
Consolidated Statement of Cash Flows (FY) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net income/(loss)	$ (58,189,200)	$ 50,523,700
Adjustments to reconcile net income / (loss) to net cash used in operating activities:
Non-cash interest expense on debt	39,429,100	2,038,700
Change in fair value of derivative liabilities	2,791,600	(75,809,900)
Depreciation	60,400	59,100
Non-cash charge for operating lease	153,800	86,800
Prepaid expenses and other current assets	(1,600)	105,200
Related party receivable/payable	0	(72,100)
Accounts receivable	426,900	(507,800)
Unearned revenue	4,413,100	0
Operating lease liability	(149,600)	(82,500)
Accounts payable	1,332,000	(542,700)
Net cash used in operating activities	(9,733,500)	(24,201,500)
Cash flows used in investing activities
Purchases of property and equipment	(2,200)	(84,500)
Net cash provided by (used in) investing activities	(2,200)	(84,500)
Cash flows provided by financing activities
Proceeds from convertible promissory notes	3,500,000	15,360,000
Settlement of convertible promissory notes	(1,000,000)	0
Net cash provided by financing activities	2,500,000	15,360,000
Net change in cash	(7,235,700)	(8,926,000)
Cash and cash equivalents, beginning of period	9,808,400	18,734,400
Cash and cash equivalents, end of period	2,572,700	9,808,400
Supplemental disclosure of cash flow information
Cash paid for interest	0	0
Cash paid for taxes	0	0
Non cash investing and financing activities
Right of use assets obtained in exchange for operating lease liability	$ 0	$ 593,900

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Q1) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 233,700,900	$ 2,572,700
Restricted cash	40,028,300	0
Prepaid expenses and other current assets	324,700	327,500
Accounts receivable, net	47,200	81,000
Total Current Assets	274,101,100	2,981,200
Property and equipment, net	23,700	29,200
Right-of-Use Assets, net	313,800	353,200
Total assets	274,438,600	3,363,600
Current liabilities:
Accounts payable and accrued expenses	9,704,700	1,600,700
Convertible promissory notes	50,157,800	41,818,800
Related party payables	$ 262,000	$ 0
Other Liability, Noncurrent, Related Party, Type [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Derivative liability	$ 0	$ 17,282,500
Unearned revenue	3,717,200	4,413,100
Current portion of operating lease liability	163,100	160,300
Total current liabilities	64,004,800	65,275,400
Long-Term Operating lease liability	159,800	201,600
Convertible promissory notes	0	3,528,200
Derivative liability	0	1,120,300
Total Liabilities	64,164,600	70,125,500
Commitments and contingencies (Note 14)
Stockholders' equity:
Preferred Stock $0.0001 par value - 1,000,000 shares authorized, 0 shares issued and outstanding at March 31, 2024 and December 31, 2023	0	0
Common Stock $0.0001 par value - 999,000,000 shares authorized, 136,700,583 and 87,500,000 shares issued and outstanding at March 31, 2024 and December 31, 2023	13,700	8,800
Paid in Capital	3,082,180,900	0
Accumulated Deficit	(2,871,920,600)	(66,770,700)
Total Stockholders' deficit	210,274,000	(66,761,900)
Total liabilities and Stockholders' deficit	$ 274,438,600	$ 3,363,600

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Q1) (Parenthetical) - $ / shares	Mar. 31, 2024		Dec. 31, 2023
Stockholders' equity:
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000		1,000,000
Preferred stock, shares issued (in shares)	0		0
Preferred stock, shares outstanding (in shares)	0		0
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Common stock, shares authorized (in shares)	999,000,000		999,000,000
Common shares, shares issued (in shares)	136,700,583		87,500,000
Common stock, shares outstanding (in shares)	136,700,583	[1]	87,500,000

[1]Excludes 4,667,033 shares not outstanding and held in escrow

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Q1) - USD ($)		3 Months Ended							12 Months Ended
		Mar. 31, 2024		Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023		Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue		$ 770,500					$ 1,116,200		$ 4,131,100	$ 1,470,500
Cost of revenue		93,400					41,300		164,900	54,500
Gross profit		677,100					1,074,900		3,966,200	1,416,000
Cost of operating expenses
Research and development		33,158,600	[1]				2,812,100	[1]	9,715,700	13,633,100
Sales and marketing		1,070,400	[1]				256,100	[1]	1,279,600	625,900
General and administration		64,795,100	[1]				1,836,300	[1]	8,878,700	10,345,600
Depreciation		5,600	[1]				16,300	[1]	59,600	58,700
Total costs and operating expenses	[1]	99,029,700					4,920,800
Loss from operation costs		(98,352,600)					(3,845,900)		(15,967,400)	(23,247,300)
Interest expense		(2,817,600)					(2,024,300)		(39,429,100)	(2,038,700)
Interest income		28,800					0
Loss on the extinguishment of debt		(542,300)					0
Change in fair value of derivative liabilities		(225,916,000)					5,659,900		(2,791,600)	75,809,900
Income/(loss) from operations before income taxes		(327,599,700)					(210,300)		(58,188,100)	50,523,900
Income tax expense/(benefit)		0					0		1,100	200
Net profit/(loss)		$ (327,599,700)		$ (9,177,900)	$ (26,033,100)	$ (22,768,100)	$ (210,300)		$ (58,189,200)	$ 50,523,700
Profit/(loss) per Share attributable to common stockholders:
Basic (in dollars per share)		$ (3.61)					$ 0
Diluted (in dollars per share)	[2]	$ (3.61)					$ 0
Weighted Average Shares used to compute net profit/ loss per share attributable to common stockholders:
Basic (in shares)		90,743,994					87,500,000
Diluted (in shares)		90,743,994					87,500,000

[1]Costs of operating expenses include stock based compensation expense as follows:[2]Loss per share attributable to common stockholders for diluted calculation is based on the Basic weighted shares as these are not dilutive. The Basic and diluted loss per share attributable to common stockholders are therefore the same.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Q1) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Costs of operating expenses include stock based compensation expense as follows:
Stock based compensation	$ 84,588,000	$ 0
Research and Development [Member]
Costs of operating expenses include stock based compensation expense as follows:
Stock based compensation	30,142,500	0
General and Administration [Member]
Costs of operating expenses include stock based compensation expense as follows:
Stock based compensation	$ 54,445,500	$ 0

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' (Deficit)/Equity (Q1) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Dec. 31, 2021			$ 100	$ (59,096,500)	$ (59,096,400)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)			0	50,523,700	$ 50,523,700
Stock Based Compensation (in shares)					0
Ending balance at Dec. 31, 2022	$ 8,800	$ 0	0	(8,581,300)	$ (8,572,500)
Balance at the end (in shares) at Dec. 31, 2022	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)	$ 0	$ 0	0	(210,300)	(210,300)
Conversion of convertible notes into common stock upon Business Combination					0
Ending balance at Mar. 31, 2023	$ 8,800	$ 0	0	(8,791,600)	(8,782,800)
Balance at the end (in shares) at Mar. 31, 2023	87,500,000	0
Beginning balance at Dec. 31, 2022	$ 8,800	$ 0	0	(8,581,300)	(8,572,500)
Balance at the beginning (in shares) at Dec. 31, 2022	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)			0	(58,189,200)	$ (58,189,200)
Stock Based Compensation (in shares)					0
Ending balance at Dec. 31, 2023	$ 8,800	$ 0	0	(66,770,700)	$ (66,761,900)
Balance at the end (in shares) at Dec. 31, 2023	87,500,000	0
Beginning balance at Mar. 31, 2023	$ 8,800	$ 0	0	(8,791,600)	(8,782,800)
Balance at the beginning (in shares) at Mar. 31, 2023	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)	$ 0	$ 0	0	(22,768,100)	(22,768,100)
Ending balance at Jun. 30, 2023	$ 8,800	$ 0	0	(31,559,700)	(31,550,900)
Balance at the end (in shares) at Jun. 30, 2023	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)	$ 0	$ 0	0	(26,033,100)	(26,033,100)
Ending balance at Sep. 30, 2023	$ 8,800	$ 0	0	(57,592,800)	(57,584,000)
Balance at the end (in shares) at Sep. 30, 2023	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)	$ 0	$ 0	0	(9,177,900)	(9,177,900)
Ending balance at Dec. 31, 2023	$ 8,800	$ 0	0	(66,770,700)	(66,761,900)
Balance at the end (in shares) at Dec. 31, 2023	87,500,000	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Profit/(Loss)	$ 0	$ 0	0	(327,599,700)	(327,599,700)
Fair value of TMTG earnout shares			2,477,550,200	(2,477,550,200)	0
Conversion of convertible notes into common stock upon Business Combination	$ 600	$ 0	300,425,400	0	300,426,000
Convertible notes issued (in shares)	6,014,534	0
Stock Based Compensation	$ 200	$ 0	84,587,800		84,588,000
Stock Based Compensation (in shares)	1,840,000	0
Issuance of common stock upon Business Combination	$ 4,100	$ 0	219,617,500		$ 219,621,600
Issuance of common stock upon Business Combination (in shares)	41,346,049	0			87,500,000	[1]
Ending balance at Mar. 31, 2024	$ 13,700	$ 0	$ 3,082,180,900	$ (2,871,920,600)	$ 210,274,000
Balance at the end (in shares) at Mar. 31, 2024	136,700,583	0

[1]Includes 614,640 shares outstanding and held in escrow

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Q1) - USD ($)	3 Months Ended					12 Months Ended		35 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Cash flows from operating activities
Net income/(loss)	$ (327,599,700)	$ (9,177,900)	$ (26,033,100)	$ (22,768,100)	$ (210,300)	$ (58,189,200)	$ 50,523,700
Adjustments to reconcile net income / (loss) to net cash used in operating activities:
Non-cash interest expense on debt	2,817,600				2,024,300	39,429,100	2,038,700
Change in fair value of derivative liabilities	225,916,000				(5,659,900)	2,791,600	(75,809,900)
Depreciation	5,600				16,500	60,400	59,100
Loss on extinguishment of debt	542,300				0
Stock based compensation	84,588,000				0
Non-cash charge for operating lease	400				1,800	153,800	86,800
Prepaid expenses and other current assets	2,800				0	(1,600)	105,200
Accounts Receivable	33,800				13,200	426,900	(507,800)
Unearned Revenue	(695,900)				0	4,413,100	0
Accounts payable	5,073,100				39,900	1,332,000	(542,700)
Net cash used in operating activities	(9,316,000)				(3,774,500)	(9,733,500)	(24,201,500)	$ 37,732,000
Cash flows used in investing activities
Purchases of property and equipment	0				0	(2,200)	(84,500)
Net cash provided by (used in) investing activities	0				0	(2,200)	(84,500)
Cash flows provided by financing activities
Proceeds from convertible promissory notes	47,455,000				0	3,500,000	15,360,000	40,460,000
Proceeds from merger	233,017,500				0
Net cash provided by financing activities	280,472,500				0	2,500,000	15,360,000
Net change in cash	271,156,500				(3,774,500)	(7,235,700)	(8,926,000)
Cash and cash equivalents, beginning of period	2,572,700			$ 6,033,900	9,808,400	9,808,400	18,734,400
Cash and cash equivalents, end of period	273,729,200	2,572,700			6,033,900	2,572,700	9,808,400	2,572,700
Reconciliation of cash and cash equivalents and restricted cash to the condensed consolidated balance sheets
Cash and cash equivalents	233,700,900	2,572,700			6,033,900	2,572,700	9,808,400	2,572,700
Restricted cash	40,028,300	$ 0			0	0		$ 0
Supplemental disclosure of cash flow information
Cash paid for interest	0				0	0	0
Cash paid for taxes	0				0	$ 0	$ 0
Non cash investing and financing activities
Shares issued for conversion of convertible notes	$ 300,426,000				$ 0

DESCRIPTION OF BUSINESS (FY)

DESCRIPTION OF BUSINESS (FY)	3 Months Ended	12 Months Ended
DESCRIPTION OF BUSINESS (FY)	Mar. 31, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS The accompanying unaudited condensed consolidated financial statements include the historical accounts of Trump Media & Technology Group Corp. (“TMTG”), which changed its name from Trump Media Group Corp. in October 2021. The mission of TMTG is to end Big Tech's assault on free speech by opening up the Internet and giving people their voices back. TMTG operates Truth Social, a social media platform established as a safe harbor for free expression amid increasingly harsh censorship by Big Tech corporations. Merger On March 25, 2024, TMTG consummated the Merger Agreement dated October 20, 2021, between Digital World Acquisition Corp. (“Digitial World” or “DWAC”), DWAC Merger Sub, TMTG, ARC Global Investments II (“ARC”), LLC and TMTG’s General Counsel, as amended on May 11, 2022, August 9, 2023 and September 29, 2023. Pursuant to the Merger Agreement, and subject to the terms and conditions set forth therein, upon the Closing, Merger Sub merged with and into TMTG, with TMTG surviving as a wholly owned subsidiary of Digital World, and with TMTG’s stockholders receiving 87,500,000 shares of Digital World Class A common stock (excluding 40,000,000 Earnout Shares), subject to certain adjustments and earnout provisions, in exchange for TMTG common stock, which is in substance, a continuation of the TMTG shareholders’ equity interests in the TMTG business, plus up to an additional 7,854,534 shares of New Digital World common stock to be issued upon conversion of outstanding TMTG Convertible Notes immediately prior to the Closing. Notwithstanding the legal form of the Business Combination pursuant to the Merger Agreement, the Business Combination has been accounted for as a reverse recapitalization in accordance with U.S. GAAP because TMTG is the operating company and has been determined to be the accounting acquirer under Financial Accounting Standards Board’s Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), while Digital World is a blank check company. The determination is primarily based on the evaluation of the following facts and circumstances: • The pre-combination equity holders of TMTG hold the majority of voting rights in Digital World after giving effect to the Business Combination (“the Combined Entity”, also referred to herein as “New Digital World” or “the Company”); • The pre-combination equity holders of TMTG have the right to appoint the majority of the directors on the Combined Entity Board; • TMTG senior management (executives) are the senior management (executives) of the Combined Entity; and • Operations of TMTG will comprise the ongoing operations of Combined Entity. Under the reverse recapitalization model, the Business Combination was treated as TMTG issuing equity for the net assets of Digital World, with no goodwill or intangible assets recorded. While Digital World was the legal acquirer in the Business Combination, because Predecessor TMTG was deemed the accounting acquirer, the historical financial statements of Predecessor TMTG became the historical financial statements of the combined company upon the consummation of the Business Combination. As a result, the financial statements reflect (i) the historical operating results of Predecessor TMTG prior to the Business Combination; (ii) the combined results of Digital World and Predecessor TMTG following the closing of the Business Combination; (iii) the assets and liabilities of Predecessor TMTG at their historical cost; and (iv) the Company’s equity structure for all periods presented. In accordance with the applicable guidance, the equity structure has been retroactively restated in all comparative periods up to the Closing Date, to reflect the number of shares of the Company’s common stock issued to Predecessor TMTG common shareholders and Predecessor TMTG convertible noteholders in connection with the Business Combination. As such, the shares and corresponding capital amounts and earnings per share related to Predecessor TMTG convertible notes and Predecessor TMTG common stock prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio established in the Business Combination.	NOTE 1 - DESCRIPTION OF BUSINESS The accompanying consolidated financial statements include the historical accounts of Trump Media & Technology Group Corp. (“TMTG”), which changed its name from Trump Media Group Corp. in October 2021. The mission of TMTG is to end Big Tech's assault on free speech by opening up the Internet and giving people their voices back. TMTG operates Truth Social, a social media platform established as a safe harbor for free expression amid increasingly harsh censorship by Big Tech corporations.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (FY)	3 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (FY)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Our interim financial statements are unaudited, and in our opinion, include all adjustments of a normal recurring nature necessary for the fair presentation of the periods presented. The results for the interim periods are not necessarily indicative of the results to be expected for any subsequent period or for the year ending December 31, 2024. These unaudited condensed consolidated financial statements and related notes should be read in conjunction with our unaudited financial statements for the year ended December 31, 2023. Reclassification As part of the reaudit of our consolidated financial statements for the years 2023 and 2022, we identified amounts of our convertible promissory notes presented within current liabilities on balance sheet as of December 31, 2023 that required adjustment to long-term liabilities to conform to our audited balance sheet presentation as of December 31, 2023. Pursuant to the guidance of Staff Accounting Bulletin No. 99, Materiality, and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements;” we concluded that the error was not material to our previously issued consolidated financial statements for the year 2023. The adjustment did not have any effect on income from operations, net income or cash flows. This adjustment did not have an effect on our cash balances. Liquidity and going concern TMTG commenced operations on February 8, 2021, and began the initial launch of its social media platform in the first quarter of 2022. In October of 2021, TMTG entered into a definitive merger agreement with DWAC, a special purpose acquisition corporation and a Delaware corporation. The companies consummated the merger on March 25, 2024. Company operations consumed $47,048.0 of cash from February 8, 2021 (inception) through March 31, 2024, primarily funded by $48,155.0 of proceeds (net of repayments) from the issuance of “Private TMTG” convertible promissory notes (the “Pre-Merger Notes”). The March 25, 2024 Closing triggered the automatic conversion of the “Pre-Merger Notes” to common stock immediately prior to such closing, thus eliminating the liability. Concurrently, TMTG received $273,017.5 of net cash proceeds from the Business Combination, comprised of $233,017.5 of cash and $40,000.0 of restricted cash. Prior to Closing, on February 8, 2024, Digital World agreed to issue up to $50,000.0 of convertible promissory notes (the “Convertible Notes”) to certain institutional investors (the “Note Purchase Agreements”). Principal plus accrued interest on the “Convertible Notes” is due in March 2025 The Company has experienced operating losses in preceding years and in the first quarter of 2024. On average, Company operations consumed approximately $12,577.3 of cash per year from its inception (February 8, 2021) through year-end 2023. In addition, for the three months ended March 31, 2024, and 2023, the Company had negative operating cash flows of $9,316.0 and $3,774.5, respectively. As of December 31, 2023, the Company had a negative working capital position, primarily due to the short-term nature of its “Pre-Merger Notes,” which converted to common stock immediately prior to the Closing. Based upon receipt of proceeds from the Business Combination detailed above, and the resulting positive working capital position (i.e., $274,101.1 of current assets less $64,004.8 of current liabilities, including $50,157.8 of convertible notes as of March 31, 2024), management believes there is not substantial doubt regarding the Company’s ability to continue as a going concern as of March 31, 2024, and the substantial doubt as of December 31, 2023, has been mitigated. The Company believes it has sufficient working capital to fund operations for at least the next twelve months from the date of issuance of these financial statements. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates and assumptions reflected in the unaudited condensed consolidated financial statements relate to and include, but are not limited to, the valuation of convertible promissory notes and derivative liabilities. Principles of Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries and have been prepared in accordance with U.S. GAAP. All intercompany transactions have been eliminated. In October 2021, the Company acquired 100% of the ownership in T Media Tech LLC for a nominal value. The results of T Media Tech LLC since October 13, 2021 are included in the Company’s Condensed Consolidated Statement of Operations. Cash and cash equivalents and restricted cash Cash represents bank accounts and demand deposits held at financial institutions. Cash is held at major financial institutions with an original maturity of 90 days or less and are subject to credit risk to the extent those balances exceed applicable Federal Deposit Insurance Corporation (FDIC) limitations. No losses were incurred for those balances exceeding the limitations. Restricted cash consist of a holdback from convertible notes which will be released upon satification of certain conditions, including the registration of the underlying shares. Prepaid expenses and other current assets Other current assets consist of prepaid rent, insurance and prepaid data costs. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and computer equipment 2 - 5 years Computer equipment 3 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. Gains and losses are recorded on the disposition or retirement of property and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a line of service, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in TMTG climate, among others, may trigger an impairment review. If such indicators are present, TMTG performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified that necessitated an impairment test over property and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. See Note 4 - Property and equipment for further detail. Software Development Cost We expense software development costs, including costs to develop software products or the software component products to be sold, leased, or marketed to external users, before technological feasibility is reached. Technological feasibility typically is reached shortly before the release of such products. As a result, development costs that meet the criteria for capitalization were not material for the periods presented. Software development costs also includes costs to develop software to be used solely to meet internal needs and cloud-based applications used to deliver our services. We capitalize development costs related to these software applications once the preliminary project stage is complete and it is probable that the project will be completed and the software will be used to perform the function intended. Costs capitalized for developing such software applications were not material for the periods presented. Revenue recognition The Company records revenue in accordance with ASC 606. The Company determines the amount of revenue to be recognized through application of the following steps- Identification of the contract, or contracts with a customer; - Identification of the performance obligations in the contract; - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract; and - Recognition of revenue when or as the Company satisfies the performance obligations. The Company entered into advertising contractual arrangements with advertising manager service companies. The advertising manager service companies provide advertising services through their Ad Manager Service Platform on the Truth Social website to customers. The Company determines the number of Ad Units available on its Truth Social website. The advertising manager service companies have sole discretion over the terms of the auction and all payments and actions associated therewith. Prices for the Ad Units are set by an auction operated and managed by these companies. The Company has the right to block specific advertisers at its sole reasonable discretion, consistent with applicable laws, rules, regulations, statutes, and ordinances. The Company is an agent in these arrangements, and recognizes revenue for its share in exchange for arranging for the specified advertising to be provided by the advertising manager service companies. The advertising revenues are recognized in the period when the advertising services are provided. Unearned revenue Unearned revenue primarily consists of billings or payments received from customers in advance of revenue recognized for the services provided to our customers or annual licenses and is recognized as services are performed or ratably over the life of the license. We generally invoice customers in advance or in milestone-based installments. Unearned revenue of $695.9 was recognized as revenue for the three months ended March 31, 2024, which was included in the deferred revenue balance as of December 31, 2023. As of March 31, 2024, deferred revenue is expected to be recognized during the succeeding 12-month period and is therefore presented as current. Cost of revenue Cost of revenue primarily encompasses expenses associated with generating advertising revenue. These costs are determined by allocating staff direct and indirect costs proportionately, including depreciation, based on the time spent managing the agency relationships with external vendors. These costs are confined to activities related to coordinating with these third-party vendors as the third-party vendors are responsible to control and facilitate the delivery of advertising services. Research and development Research and development expenses consist primarily of personnel-related costs, including salaries, benefits and stock-based compensation, for our engineers and other employees engaged in the research and development of our products and services. In addition, research and development expenses include allocated facilities costs, and other supporting overhead costs. Marketing and sales Sales and marketing expenses consist primarily of personnel-related costs, including salaries, commissions, benefits and stock-based compensation for our employees engaged in sales, sales support, business development and media, marketing, and customer service functions. In addition, marketing and sales-related expenses also include advertising costs, market research, trade shows, branding, marketing, public relations costs, allocated facilities costs, and other supporting overhead costs. We expense marketing and sales cost in the period in which they are incurred. For the three months ended March 31, 2024 and 2023, marketing and sales expenses totaled $1,070.4 and $256.1, respectively. Selling, general and administrative expenses General and administrative expenses consist primarily of personnel-related costs, including salaries, benefits, and stock-based compensation for our executive, finance, legal, information technology, corporate communications, human resources, and other administrative employees. In addition, general and administrative expenses include fees and costs for professional services (including third-party consulting, legal, and accounting services), facilities costs, and other supporting overhead costs that are not allocated to other departments. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Income tax amounts are therefore recognized for all situations where the likelihood of realization is greater than 50%. Changes in recognition or measurement are reflected in income tax expense in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in Income Tax Expense/(Benefit). See Note 7 - Income Taxes. Derivatives The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The Company accounts for the warrants and earnout in accordance with the guidance contained in ASC 815-40. The Company has determined that the warrants qualify for equity treatment in the Company’s unaudited condensed consolidated financial statements. Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The Company has no liabilities for loss contingencies. Recently issued accounting standards In December 2023, the FASB issued Accounting Standards Update, or ASU, 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” or ASU 2023-09. ASU 2023-09 requires additional disaggregated disclosures on an entity’s effective tax rate reconciliation and additional details on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. We do not expect the adoption of ASU 2023-09 to have a material impact on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” or ASU 2023-07. ASU 2023-07 enhances the disclosures required for reportable segments on an annual and interim basis. ASU 2023-07 is effective on a retrospective basis for annual periods beginning after December 15, 2023, for interim periods within fiscal years beginning after December 15, 2024, and early adoption is permitted. We do not expect the adoption of ASU 2023-07 to have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06 , “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”. ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging , or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract. ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity , and clarify the scope and certain requirements under Subtopic 815-40. In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contracts in an entity’s own equity. ASU 2020-06 is effective for public smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year. The Company has adopted ASU 2020-06 effective as of January 1, 2024. The adoption of ASU 2020-06 did not have a material effect on the Company’s consolidated financial statements.	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Reclassifications Reclassifications of certain prior period amounts have been made to conform to the current period presentation. Liquidity and going concern TMTG commenced operations on February 8, 2021, and began the initial launch of its social media platform in the first quarter of 2022. The business used cash from operations of $37,732.0 from February 8, 2021 (inception) through December 31, 2023 funded by $40,460.0 of proceeds from the issuance of convertible promissory notes (net of repayments). In October of 2021, TMTG entered into a definitive merger agreement with DWAC, a special purpose acquisition corporation and a Delaware corporation. The companies consummated the merger on March 25, 2024. The March 25, 2024 Closing triggered the automatic conversion of the “Pre-Merger Notes” to common stock immediately prior to such closing, thus eliminating the liability. Concurrently, TMTG received $273,017.5 of net cash proceeds from the Business Combination, comprised of $233,017.5 of cash and $40,000.0 of restricted cash. The Company believes it has sufficient working capital to fund operations for at least the next twelve months from the date of issuance of these consolidated financial statements. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates and assumptions reflected in the consolidated financial statements relate to and include, but are not limited to, the valuation of convertible promissory notes and derivative liabilities. Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries and have been prepared in accordance with U.S. GAAP. All intercompany transactions have been eliminated. In October 2021, the Company acquired 100% of the ownership in T Media Tech LLC for a nominal value. The results of T Media Tech LLC since October 13, 2021 are included in the Company’s Consolidated Statement of Operations. Cash and cash equivalents Cash and cash equivalents represents bank accounts and demand deposits held at financial institutions. Cash is held at major financial institutions and are subject to credit risk to the extent those balances exceed applicable Federal Deposit Insurance Corporation (FDIC) limitations. No losses have been incurred for those balances exceeding the limitations. Prepaid expenses and other current assets These assets consist of prepaid rent, insurance and prepaid data costs. Property and Equipment, net Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and office equipment 2 - 5 years Computer equipment 3 years Expenditures which substantially increase the value or extend the useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. Gains and losses are recorded on the disposition or retirement of property and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a line of service, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in TMTG climate, among others, may trigger an impairment review. If such indicators are present, TMTG performs an undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no material triggering events identified that necessitated an impairment test over property and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. See Note 3 – Property and equipment for further detail. Software Development Cost We expense software development costs, including costs to develop software products or the software component products to be sold, leased, or marketed to external users, before technological feasibility is reached. Technological feasibility typically is reached shortly before the release of such products. As a result, development costs that meet the criteria for capitalization were not material for the periods presented. Software development costs also includes costs to develop software to be used solely to meet internal needs and cloud-based applications used to deliver our services. We capitalize development costs related to these software applications once the preliminary project stage is complete and it is probable that the project will be completed and the software will be used to perform the function intended. Costs capitalized for developing such software applications were not material for the periods presented. Revenue Recognition The Company records revenue in accordance with ASC 606. The Company determines the amount of revenue to be recognized through application of the following steps- Identification of the contract, or contracts with a customer; - Identification of the performance obligations in the contract; - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract; and - Recognition of revenue when or as the Company satisfies the performance obligations. The Company entered into advertising contractual arrangements with advertising manager service companies. The advertising manager service companies provide advertising services through their Ad Manager Service Platform on the Truth Social website to customers. The Company determines the number of Ad Units available on its Truth Social website. The advertising manager service companies have sole discretion over the terms of the auction and all payments and actions associated therewith. Prices for the Ad Units are set by an auction operated and managed by these companies. The Company has the right to block specific advertisers at its sole reasonable discretion, consistent with applicable laws, rules, regulations, statutes, and ordinances. Revenue is recognized in the period in which the performance obligations are satisfied, which is typically when advertisements are imprinted on our Truth Social website The Company is an agent in these arrangements, and recognizes revenue for its share of the transaction price in exchange for arranging for the specified advertising to be provided by the advertising manager service companies on a net basis. The advertising revenues are recognized in the period when the advertising services are provided. Revenue is recognized net of applicable transactional-based taxes collected from customers. One customer accounted for 88.5% and 77.0% of revenue for the year ended December 31, 2023 and 2022, respectively. Unearned revenue Unearned revenue primarily consists of billings or payments received from customers in advance of revenue recognized for the services provided to our customers and is recognized as services are performed. We generally invoice customers in advance or in milestone-based installments. The increase in the unearned revenue balance is primarily driven by payments received in advance of satisfying our performance obligation, offset by $386.9 of revenue recognized in 2023. None of the revenue recognized in 2023 was included in the unearned revenue balances as of December 31, 2022. Unearned revenue of $4,413.1 represents our aggregate remaining performance obligations that will be recognized as revenue over the period in which the performance obligations are expected to be satisfied as of December 31, 2023. All remaining performance obligations are expected to be recognized during the succeeding 12-month period and is therefore presented as current. One customer accounted for 100.0% and 0.0% of unearned revenue for the years ended December 31, 2023 and December 31, 2022, respectively. The accounts receivable balance of this customer represented 0.0% and 45.0% of the accounts receivable balances for December 31, 2023 and December 31, 2022, respectively. Cost of revenue Cost of revenue primarily encompasses expenses associated with generating advertising revenue. These costs are determined by allocating staff direct and indirect costs proportionately, including depreciation, based on the time spent managing the agency relationships with external vendors. These costs are confined to activities related to coordinating with these third-party vendors as the third-party vendors are responsible to control and facilitate the delivery of advertising services. Research and development Research and development expenses consist primarily of personnel-related costs, including salaries, benefits and stock-based compensation, for our engineers and other employees engaged in the research and development of our products and services. In addition, research and development expenses include, allocated facilities costs, and other supporting overhead costs. Marketing and sales Sales and marketing expenses consist primarily of personnel-related costs, including salaries, commissions, benefits and stock-based compensation for our employees engaged in sales, sales support, business development and media, marketing, and customer service functions. In addition, marketing and sales-related expenses also include advertising costs, market research, trade shows, branding, marketing, public relations costs, allocated facilities costs, and other supporting overhead costs. We expense marketing and sales costs in the period in which they are incurred. For the years ended December 31, 2023 and 2022, marketing and sales expenses totaled $1,279.6 and $625.9, respectively. Selling, general and administrative expenses General and administrative expenses consist primarily of personnel-related costs, including salaries, benefits, and stock-based compensation for our executive, finance, legal, information technology, corporate communications, human resources, and other administrative employees. In addition, general and administrative expenses include fees and costs for professional services (including third-party consulting, legal, and accounting services), facilities costs, and other supporting overhead costs that are not allocated to other departments. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income/loss in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Income tax amounts are therefore recognized for all situations where the likelihood of realization is greater than 50%. Changes in recognition or measurement are reflected in income tax expense in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in Income Tax Expense. See Note 5 - Income Taxes. Debt Issuance Costs We capitalize issuance costs, underwriting fees and related expenses incurred in connection with the issuance of debt instruments and amortize such costs using the effective interest method over the terms of the respective instruments. Debt issuance costs are reflected as a direct reduction of the carrying amount of the related debt liability. Derivatives The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources and are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The Company has no liabilities for loss contingencies as of December 31, 2023 and 2022. Recently issued accounting standards In February 2016, the FASB issued Accounting Standards Update No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to record most leases on their balance sheets but recognize the expenses on their statements of operations in a manner similar to current accounting rules. ASU 2016-02 states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The new standard was effective for interim and annual periods beginning after December 15, 2021 (i.e. calendar periods beginning on January 1, 2022) on a modified retrospective basis. All of the Company’s leases are operating leases. See Note 4, “Leases.” In December 2023, the FASB issued Accounting Standards Update, or ASU, 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” or ASU 2023-09. ASU 2023-09 requires additional disaggregated disclosures on an entity’s effective tax rate reconciliation and additional details on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. We do not expect the adoption of ASU 2023-09 to have a material impact on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” or ASU 2023-07. ASU 2023-07 enhances the disclosures required for reportable segments on an annual and interim basis. ASU 2023-07 is effective on a retrospective basis for annual periods beginning after December 15, 2023, for interim periods within fiscal years beginning after December 15, 2024, and early adoption is permitted. We do not expect the adoption of ASU 2023-07 to have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06 , “ . Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (FY)	3 Months Ended	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (FY)	Mar. 31, 2024	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consist of the following: (in thousands) March 31, 2024 December 31, 2023 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 120.8 Accumulated depreciation (131.7) (126.1) Property and equipment, net $ 23.7 $ 29.2 Total depreciation expense was $5.6 and $16.5 for the three months ended March 31, 2024 and 2023, respectively	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consist of the following: (in thousands) December 31, 2023 December 31, 2022 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 118.6 Accumulated depreciation (126.1) (65.7) Property and equipment, net $ 29.2 $ 87.4

LEASES (FY)

LEASES (FY)	3 Months Ended	12 Months Ended
LEASES (FY)	Mar. 31, 2024	Dec. 31, 2023
LEASES [Abstract]
LEASES	NOTE 6 - LEASES Operating leases are included in the unaudited condensed consolidated Balance Sheets as follows: (in thousands) Classification March 31, 2024 December 31, 2023 Lease assets Operating lease cost ROU assets, net Assets $313.8 $353.2 Total lease assets $313.8 $353.2 Lease liabilities Operating lease liabilities, current Current liabilities $163.1 $160.3 Operating lease liabilities, non-current Liabilities 159.8 201.6 Total lease liabilities $322.9 $361.9 The components of lease costs, which are included in loss from operations in our unaudited condensed consolidated Statement of Operations we as follows: Three Month Period Ended (in thousands) March 31, 2024 March 31, 2023 Lease costs Operating lease costs 44.8 44.8 Total lease costs $44.8 $44.8 (in thousands) March 31, 2024 2024 (remainder of) $136.1 2025 185.8 2026 31.3 Total future minimum lease payments $353.2 Amount representing interest 30.3 Present value of net future minimum lease payments 322.9	NOTE 4 - LEASES During the years ended December 31, 2023 and 2022, we recognized offsetting ROU assets and lease liabilities of zero and $593.9 respectively. We elected not to recognize ROU assets and operating lease liabilities arising from short-term office and server leases, i.e., leases with initial terms of twelve months or less (deemed immaterial) on the consolidated balance sheets. When measuring lease liabilities that were classified as operating leases, we discounted lease payments using our estimated incremental borrowing rate at the recognition date during the years ended December 31, 2023 and 2022. The incremental borrowing rate applied to our sole operating lease was 7.01%. As of December 31, 2023, our lease had a remaining useful life of 2.17 years. Operating leases are included in the consolidated Balance Sheets as follows: (in thousands) Classification December 31, 2023 December 31, 2022 Lease assets Operating lease cost ROU assets, net Assets $353.2 $507.1 Total lease assets $353.2 $507.1 Lease liabilities Operating lease liabilities, current Current liabilities $160.3 $149.4 Operating lease liabilities, non-current Liabilities 201.6 362.1 Total lease liabilities $361.9 $511.5 The components of lease costs, which are included in income/(loss) from operations in our consolidated Statement of Operations were as follows: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 Lease costs Operating lease costs 179.5 104.7 Total lease costs $179.5 $104.7 Lease commitments (in thousands) December 31, 2023 2024 $180.4 2025 185.8 2026 31.3 Total future minimum lease payments 397.5 Amount representing interest 35.6 Present value of net future minimum lease payments $361.9

INCOME TAXES (FY)

INCOME TAXES (FY)	3 Months Ended	12 Months Ended
INCOME TAXES (FY)	Mar. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES The estimated annual effective tax rate applied to the three month periods ended March 31, 2023 is 0%, which differs from the US federal statutory rate of 21% principally due to the projection of U.S. net operating loss for fiscal 2024 with full application of a valuation allowance. As of March 31, 2024, TMTG had US Federal net operating loss carryforwards (“NOLs”) with a tax benefit of approximately $9,400.0 from December 31, 2023.	NOTE 5 - INCOME TAXES The following reconciles the total income tax benefit, based on the U.S. Federal statutory income tax rate of 21% for the twelve month periods ended December 31, 2023 and December 31, 2022, with TMTG’s recognized income tax expense: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 U.S. Statutory federal income tax expense/(benefit) $(12,219.7) $ 10,610.0 Permanent items State income taxes, net of federal effect 1.1 2,633.1 Non-deductible expenses 334.6 3.0 Change in valuation allowance 11,885.1 (13,245.9) Income tax expense $ 1.1 $ 0.2 The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of December 31, 2023 and 2022 are as follows: (in thousands) December 31, 2023 December 31, 2022 Deferred tax assets Software and other claimed assets $ 360.6 $ 1,810.5 Net operating loss (NOL) 9,474.7 4,478.1 Convertible promissory notes and derivative liability 3,853.2 — Total deferred tax assets 13,688.5 6,288.6 Deferred tax liabilities Property and equipment (6.2) (18.2) Convertible promissory notes and derivative liability — (4,473.2) Total deferred tax liabilities (6.2) (4,491.4) Net deferred tax assets 13,682.3 1,797.2 Valuation allowance (13,682.3) (1,797.2) Net deferred tax, net of valuation allowance $ — $ — As of December 31, 2023, TMTG had US Federal and state net operating loss carryforwards (“NOLs”) with a tax benefit of $9,474.7 (December 31, 2022: $4,478.1).

OTHER INCOME - RELATED PARTY, R

OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE (FY)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE	NOTE 8 – OTHER INCOME – RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE Administrative Services Arrangement An affiliate of the Digital World sponsor ARC agreed, commencing from the date when Digital World’s Registration Statement was declared effective through the earlier of Digital World’s consummation of a Business Combination and its liquidation, to make available to the Digital World certain general and administrative services, including office space, utilities and administrative services, as Digital World required from time to time. Digital World agreed to pay the affiliate of the Sponsor $15.0 per month for these services. The agreement with the Sponsor was terminated on April 5, 2023. $221.0 was unpaid as of March 31, 2024. Advances – related party During 2022 and the year ended December 31, 2023, the Digital World Sponsor paid, on behalf of Digital World, $470.8 to a vendor for costs incurred by Digital World and $41.0 directly to Digital World. As of March 31, 2024, the Company’s obligation to the Sponsor for such payments was outstanding in the amount of $41.0. Effective June 13, 2022, Private TMTG entered into a Consulting Services Agreement with Trishul, LLC (“Trishul”). Pursuant to such agreement and subsequent performance by the parties thereto, Trishul provided consulting services to Private TMTG until the consulting relationship was terminated by Private TMTG effective March 25, 2024, upon the Closing of the Business Combination. During the three months ended March 31, 2024 and 2023, TMTG paid $30.0 and $40.0, respectively, to Trishul. As of March 31, 2024 and 2023, TMTG had an outstanding payable balance of zero and $10.0, respectively to Trishul. The outstanding payable balance at December 31, 2023 was zero. Trishul is owned by Kashyap “Kash” Patel, a director of TMTG since March 25, 2024, and previously a director of Private TMTG from March 11, 2022, until March 26, 2024. In August 2021, Private TMTG entered into a Consulting Services Agreement with Hudson Digital, LLC (“Hudson Digital”). Pursuant to the agreement, which as amended expires December 31, 2024, Hudson Digital provides consulting services to TMTG. Hudson Digital also received a TMTG Executive Promissory Note in the principal amount of $4,000.0, which converted into common shares immediately before the Closing (along with all other Private TMTG Convertible Notes), and a $600.0 retention bonus following the Closing. During the three months ended March 31, 2024 and 2023, we paid $60.0 to Hudson Digital. As of March 31, 2024 and 2023, TMTG had an outstanding payable balance of $600.0 and zero, respectively to Hudson Digital, recorded within accounts payable and accrued liabilities on the condensed consolidated balance sheet. Hudson Digital is owned by Daniel Scavino, who served as a director of Private TMTG from February 16, 2023, until March 25, 2024. Mr. Scavino has not served as an officer or director of TMTG.	NOTE 6 – OTHER INCOME – RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE There was no other income – related party for the period. The other income – related party in 2021 amounted to $2,123.3 related to a licensing agreement with one of the Stockholders. At the end of fourth quarter 2021, $23.3 was still outstanding. TMTG was assigned net revenue from a series of public appearances by President Trump in accordance with a licensing arrangement. The income was valued on a dollar-for-dollar basis with the underlying sales. TMTG did not incur any costs in connection with such assigned sales. In terms of the agreement, these sales were made in the fourth quarter of 2021 and final payment was made to TMTG, in accordance with the license agreement, in February of 2022. Related party payable is operational funding of $95.5 received from two of the Stockholders during the first quarter of 2021, which was repaid in May of 2022. The operational funding carried no specific repayment terms or interest charges. Effective June 13, 2022, the Company entered into a Consulting Services Agreement with Trishul, LLC (“Trishul”). Pursuant to such agreement and subsequent performance by the parties thereto, Trishul provided consulting services to the Company until the consulting relationship was terminated by the Company on March 25, 2024. During the years ended December 31, 2023 and 2022, the Company paid $131.7 and $50.0, respectively, to Trishul. As of December 31, 2023 and 2022, the Company had an outstanding payable balance of zero and $20.0, respectively, to Trishul. Trishul is owned by Kashyap “Kash” Patel, a director of the Company from March 11, 2022 to March 26, 2024. In August 2021, the Company entered into a Consulting Serivces Agreement with Hudson Digital, LLC (“Hudson Digital”). Pursuant to the agreement, which as amended expires in December 31, 2024, Hudson Digital provides consulting services to the Company. During the years ended December 31, 2023 and 2022, the Company paid $240.0 and $240.0, respectively, to Hudson Digital. As of December 31, 2023 and 2022, the Company an had outstanding payable balance of zero to Hudson Digital. Hudson Digital is owned by Daniel Scavino, who served as a director of the Company from February 16, 2023, until March 25, 2024.

CONVERTIBLE PROMISSORY NOTES (F

CONVERTIBLE PROMISSORY NOTES (FY)	12 Months Ended
CONVERTIBLE PROMISSORY NOTES (FY)	Dec. 31, 2023
CONVERTIBLE PROMISSORY NOTES [Abstract]
CONVERTIBLE PROMISSORY NOTES	NOTE 7 – CONVERTIBLE PROMISSORY NOTES Notes 1 to 7 were Convertible Promissory Notes issued from May 2021 through October 2021 with a cumulative face value of $5,340.0, maturity of 24 months from each respective issuance date and interest was accrued at 5% based on the simple interest method (365 days year) for each note. Each of Notes 1-7 contemplated multiple plausible outcomes that include conversion upon a Qualified SPAC Business Combination (“SPAC”) and at least one of the following conversion triggers: Qualified Initial Public Offering (“IPO”), private equity transaction and/or change of control. All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, will convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes in the event of a completed SPAC transaction would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding, divided by $4.00. In other, non-SPAC conversion scenarios, the number of shares of Company stock to be issued to the Lender upon conversion of the Notes was variable based on the application of an automatic discounted share-settlement feature. For Notes 1 and 2, the number of shares of Company stock to be issued to the Lender upon a non-SPAC conversion event would be the number of shares of Company stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by 40% of the initial public offering price per share of a qualified initial public offering. For Notes 3-7, the number of shares of Company stock to be issued to the Lender upon a non-SPAC conversion event would be the number of shares of Company stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by 40% of (i) the initial public offering price per share of a qualified initial public offering, (ii) the price per share as determined by the valuation of the Company in connection with a qualified private equity raise, or (iii) in the case of a change of control, the price per share determined in accordance with the Company’s then current fair value determined by an independent valuation firm. Notes 8 to 12 were Convertible Promissory Notes issued from November 2021 through December 2021 with a cumulative face value of $17,500.0, maturity of between 18 months and 36 months and interest was accrued at a range between 5% and 10% based on the simple interest method (365 days year) for each note. Notes 8 to 12 were convertible simultaneously with the completion of a SPAC merger agreement or IPO. All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, would convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by either $25, $21 or $20 subject to the respective conditions of the individual Notes; provided, however, in the event that the stock price quoted for the Company on NASDAQ or The New York Stock Exchange (as applicable) at the time of the closing of the Qualified SPAC Business Combination (the “TMTG Stock Price”) is less than either $50 per share, $42 per share, $40 per share subject to the respective conditions of the individual Notes, then the Conversion Price would be reset to 50% of the then current TMTG Stock Price subject to a floor of $10 per share. Notes 13 to 18 were Convertible Promissory Notes issued from January 2022 through March 2022. Note 19 was issued on August 23, 2023. Notes 13 to 19 were Convertible Promissory Notes issued with a cumulative face value of $18,360.0, maturity of 18 months and interest will be accrued at a range between 5% and 10% based on the simple interest method (365 days year) for each note. Notes 13 to 19 were convertible simultaneously with the completion of a Qualified SPAC Business Combination (“SPAC”) merger agreement or Qualified Initial Public Offering (“IPO”). All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, would convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by either $25 or $21 subject to the respective conditions of the individual notes. Note 20 is a Convertible Promissory Note issued from November 2023 through May 24, 2025 with a cumulative face value of $500.0, maturity of 18 months and interest will be accrued at 10% based on the simple interest method (365 days year) for each note. Note 20 is convertible with the completion of a Qualified SPAC Business Combination (“SPAC”) merger agreement or Qualified Initial Public Offering (“IPO”). The outstanding principal of the Note, accrued but unpaid interest on such principal, shall convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Note shall be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Note then outstanding (b) divided by either $25 or $21 subject to the respective conditions of the individual Notes; provided, however, in the event that the stock price quoted for the Company on NASDAQ or The New York Stock Exchange (as applicable) at the time of the closing of the Qualified SPAC Business Combination (the “TMTG Stock Price”) is less than either $50 per share or $42 per share subject to the respective conditions of the individual Notes, then the Conversion Price shall be reset to 50% of the then current TMTG Stock Price subject to a floor of $10 per share. As of December 31, 2023 and 2022, none of the of the Notes outstanding were called. (in thousands) December 31, 2023 December 31, 2022 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 15,360.0 40,700.0 38,200.0 Debt Issuance costs (240.0) (240.0) Nominal value of Convertible Promissory Notes 40,460.0 37,960.0 Derivative liability Component (37,234.8) (36,528.7) Liability component at date of issue 3,225.2 1,431.3 Interest charged 42,121.8 2,692.6 Interest paid — — Total Liability component $ 45,347.0 $ 4,123.9 Less: Short-term liability component (41,818.8) (4,123.9) Long-term liability component at December 31, 2023 and December 31, 2022 $ 3,528.2 $ — (in thousands) December 31, 2023 December 31, 2022 Embedded feature Component Derivative liability Component $ 37,234.8 $ 36,528.7 Change in fair value of Embedded derivative (18,832.0) (21,623.4) Total Derivative Liability Component 18,402.8 14,905.3 Less: Short-term Derivative Liability Component (17,282.5) (14,905.3) Long-term derivative liability component $ 1,120.3 $ — The interest charged for the period is calculated by applying the effective interest rate range of between 16.3% to 100%+ to the liability component for the period since the respective notes were issued.

FAIR VALUE MEASUREMENT (FY)

FAIR VALUE MEASUREMENT (FY)	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENT (FY)	Mar. 31, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENT [Abstract]
FAIR VALUE MEASUREMENT	NOTE 10 - FAIR VALUE MEASUREMENT The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2. Significant other inputs that are directly or indirectly observable in the marketplace. Level 3. Significant unobservable inputs which are supported by little or no market activity. The derivative liability component of Convertible promissory notes are classified as Level 3 due to significant unobservable inputs. As of March 31, 2024 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability — Liabilities Derivative liability — As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 The estimated fair value of the conversion feature of the Derivative liability is based on traditional valuation methods including Black-Scholes option pricing models and Monte Carlo simulations.	NOTE 8 - FAIR VALUE MEASUREMENT The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2. Significant other inputs that are directly or indirectly observable in the marketplace. Level 3. Significant unobservable inputs which are supported by little or no market activity. The derivative liability is classified as Level 3 due to significant unobservable inputs. As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 As of December 31, 2022 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Liabilities Derivative liability 14,905.3 The derivative liability is remeasured to its fair value each reporting period period and upon settlement with changes in its fair value recorded in the consolidated statement of operations. The change in fair value of the derivative liability was as follows: Estimated fair value at December 31, 2021 $ 75,355.2 Change in estimated fair value (75,809.9) Additions from new convertible notes 15,360.0 Estimated fair value at December 31, 2022 14,905.3 Change in estimated fair value 2,791.6 Additions from new convertible notes 705.9 Estimated fair value at December 31, 2023 $ 18,402.8 The estimated fair value of the conversion feature of the derivative liability, a level 3 measurement was estimated using traditional valuation methods including Black-Scholes option pricing models and Monte Carlo simulations. A Black-Scholes model for Notes 1 though 8, 10, 13 and 20 and a Monte Carlo simiulation model for all other outstanding Notes as of December 31, 2023, and a Black-Scholes model for Notes 1 through 7 and a Monte Carlo simulation model for Notes 8 through 18 as of December 31, 2022. The application of the Black-Scholes model and Monte Carlo simulation requires the use of a number of inputs and significant assumptions including volatility. The following reflects the inputs and assumptions used: December 31, 2023 December 31, 2022 Stock price $17.50 $15.00 Strike price $4.00 - 10.00 and Variable $4.00 - $10.00 and Variable Volatility 69.70% - 82.00% 79.50% - 83.90% Risk-free rate 5.40% - 5.55% 1.06% - 4.76% Probability of SPAC Merger 39% 48% Term of SPAC Merger 3 months 6 months

STOCKHOLDERS' EQUITY (FY)

STOCKHOLDERS' EQUITY (FY)	3 Months Ended	12 Months Ended
STOCKHOLDERS' EQUITY (FY)	Mar. 31, 2024	Dec. 31, 2023
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' EQUITY	NOTE 12 – STOCKHOLDERS’ EQUITY At inception, the total number of shares of all classes of capital stock that the Company was authorized to issue was 11,000 shares of Company Stock, each having a par value of $0.000001, of which 10,000 shares were issued and outstanding, and an additional 1,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In October 2021, the total number of shares of Common Stock authorized was increased to 110,000,000, each having a par value of $0.000001. Each share of the Company’s Common Stock, automatically and without any action on the part of the Company or any respective holders thereof, was reclassified into ten thousand (10,000) shares of the Company’s Common Stock, $0.000001 par value per share, resulting in 110,000,000 shares authorized, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2022, the total number of shares of the Company’s Common Stock authorized was increased to 120,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2024, the total number of shares of the Company’s Common Stock authorized was increased to 1,000,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding. 100,000,000 of the additional authorized but unissued shares were classified as non-voting. On March 25, 2024, in connection with the merger, Digital World amended (the second amendment) and restated its certification of incorporation. Amoung other matters, Digital World’s name was changed to Trump Media and Technology Group Corp. Additionally, the Company changed its authorized capital stock to 1,000,000,000 shares, each with a par value of $0.0001 per share, consisting of (a) 999,000,000 shares of common stock and (b) 1,000,000 shares of preferred stock.	NOTE 9– STOCKHOLDERS’ EQUITY At inception, the total number of shares of all classes of capital stock that the Company was authorized to issue was 11,000 shares of Common Stock, each having a par value of $0.000001, of which 10,000 shares were issued and outstanding, and an additional 1,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In October 2021, the total number of shares of Common Stock authorized was increased to 110,000,000, each having a par value of $0.000001. Each share of the Company’s Common Stock, automatically and without any action on the part of the Company or any respective holders thereof, was reclassified into ten thousand (10,000) shares of the Company’s Common Stock, $0.000001 par value per share, resulting in 110,000,000 shares authorized, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2022, the total number of shares of the Company’s Common Stock authorized was increased to 120,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. No activity pursuant to the Equity Incentive Plan occurred for the years ended December 31, 2023 and 2022.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (FY)	3 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (FY)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 - COMMITMENTS AND CONTINGENCIES From time-to-time, we are a party to litigation and subject to claims, suits, regulatory and government investigations, other proceedings and consent decrees in the ordinary course of business, and other unasserted claims. We investigate claims as they arise and accrue estimates for resolution of legal and other contingencies when losses are probable and reasonably estimable. Based on current known facts and circumstances, the Company currently believes that any liabilities ultimately resulting from ordinary course claims, and proceedings will not individually or in aggregate, have a material adverse effect on the Company's financial position, results of operations, or cash flows. However, the outcomes of claims legal proceedings or investigations are inherently unpredictable and subject to uncertainty, and may have an adverse effect on us because of defense costs, diversion of management resources and other factors that are not known to us or cannot be quantified at this time. We may also receive unfavorable preliminary or interim rulings in the course of litigation, and there can be no assurances that favorable final outcomes will be obtained. The final outcome of any current or future claims or lawsuits could adversely affect our business, financial position, results of operations or cash flows. We periodically evaluate developments in our legal matters that could affect the amount of liability that has previously been accrued or the reasonably possible losses that we have disclosed, and make adjustments as appropriate. In connection with the litigation initiated by ARC against DWAC in the Delaware Court of Chancery (see below) and the Closing of the Business Combination, the Company deposited 4,667,033 shares into an escrow account, to be held until the action concludes. While in escrow, such shares are generally not considered by the Company to be issued and outstanding. On March 22, 2024, the Chancery Court entered a Scheduling Order setting the case for a single-day trial on June 26, 2024. Except as indicated below, to the knowledge of our management team, there is no litigation currently pending or contemplated against us or against any of our property. We have cooperated with a FINRA inquiry concerning events (specifically, a review of trading) that preceded the public announcement of the Merger Agreement and the consummation of the Business Combination. According to FINRA’s request, the inquiry should not be construed as an indication that FINRA has determined that any violations of Nasdaq rules or federal securities laws have occurred, or as a reflection upon the merits of the securities involved or upon any person who effected transactions in such securities. Settlement in Principle Digital World was the subject of an investigation by the SEC with respect to certain statements, agreements and the timing thereof included in Digital World’s registration statements on Form S-1 in connection with its IPO and Form S-4 relating to the Business Combination (the “Investigation”). On July 3, 2023, Digital World reached an agreement in principle (the “Settlement in Principle”) in connection with the Investigation. The Settlement in Principle was subject to approval by the SEC. On July 20, 2023, the SEC approved the Settlement in Principle, announcing it settled its dispute with Digital World and entered an order (the “Order”) finding that Digital World violated certain antifraud provisions of the Securities Act and the Exchange Act, in connection with Digital World’s IPO filings on Form S-1 and the Form S-4 concerning certain statements, agreements and omissions relating to the timing and discussions Digital World had with Private TMTG regarding the proposed business combination. In the Order, Digital World agreed (i) that any amended Form S-4 filed by Digital World would be materially complete and accurate with respect to certain statements, agreements and omissions relating to the timing and discussions that Digital World had with Private TMTG regarding the proposed business combination and (ii) to pay a civil money penalty in an amount of $18 million to the SEC promptly after the closing of any merger or a comparable business combination or transaction, whether with Private TMTG or any other entity. In connection with the consummation of the Business Combination, on March 25, 2024, Digital World paid the $18 million civil penalty to the SEC pursuant to the Order. Section 16 Claim On October 20, 2023, Robert Lowinger (the “Plaintiff”) filed a complaint against Rocket One Capital, LLC (“Rocket One”), Michael Shvartsman, Bruce Garelick, and Digital World in the U.S. District Court for the Southern District of New York. According to the complaint, Digital World was named as a party in the lawsuit because the Plaintiff is seeking relief for the benefit of Digital World. In the complaint, the Plaintiff contends that, in 2021, Mr. Garelick and Rocket One were directors of Digital World and that they purchased securities of Digital World. The Plaintiff further alleges that within a six-month period from the date of their purchases, both Mr. Garelick and Rocket One sold securities in Digital World and realized profits from those sales. Additionally, the Plaintiff alleges that Mr. Shvartsman had a financial interest in the profits resulting from Rocket One’s purchases and sales of Digital World’s securities. According to the Plaintiff, under Section 16(b) of the Exchange Act (15 U.S.C. §78p(b)), Rocket One, Mr. Shvartsman, and Mr. Garelick are each required to disgorge certain trading profits to Digital World. On January 11, 2024, Digital World filed a pre-motion letter with the court, indicating Digital World’s intention to file a motion to dismiss in relation to the matter. This pre-motion letter was subsequently endorsed by the court on January 17, 2024. The court provided a deadline of January 22, 2024 for the Plaintiff to respond to Digital World’s pre-motion letter. On March 1, 2024, Digital World filed a motion to dismiss the claims against Digital World. On March 15, 2024, the Plaintiff filed an opposition to Digital World’s motion to dismiss. On March 22, 2024, Digital World filed a reply in support of its motion to dismiss the claims against Digital World. The case is Lowinger v. Rocket One Capital, LLC, et al., No. 1:23-cv-9243 (S.D.N.Y. Oct. 20, 2023). Litigation with United Atlantic Ventures (“UAV”) in Delaware On July 30, 2021, an attorney for the Trump Organization, on behalf of President Trump, declared void ab initio a services agreement that had granted TMTG, among other things, extensive intellectual property and digital media rights related to President Trump for purposes of commercializing the various Private TMTG initiatives (the “Services Agreement”). Neither Private TMTG nor Digital World was a party to such agreement. On each of January 18, 2024 and February 9, 2024, Digital World received letters from counsel to UAV, a party to the Services Agreement. The letters contained certain assertions and enclosed a copy of the Services Agreement that had been declared void two and a half years earlier. Specifically, counsel for UAV claims that the Services Agreement grants UAV rights to (1) appoint two directors to TMTG and its successors (i.e., TMTG after the Business Combination), (2) approve or disapprove of the creation of additional TMTG shares or share classes and anti-dilution protection for future issuances, and (3) a $1.0 million expense reimbursement claim. In addition, UAV asserts that the Services Agreement is not void ab initio and claims that certain events following the July 30, 2021 notification support its assertion that such Services Agreement was not void. On February 6, 2024, a representative of UAV sent a text message to a representative of a noteholder of TMTG suggesting that UAV might seek to enjoin the Business Combination. On February 9, 2024, Private TMTG received from counsel to UAV a letter similar to those letters received by Digital World, which also threatened Private TMTG with legal action regarding UAV’s alleged rights in Private TMTG, including, if necessary, an action to enjoin consummation of the Business Combination. On February 28, 2024, UAV filed a verified complaint against Private TMTG in the Chancery Court seeking declaratory and injunctive relief relating to the authorization, issuance, and ownership of stock in Private TMTG and filed a motion for expedited proceedings. On March 4, 2024, UAV filed an amended complaint, converting their action from a direct action to a purported derivative action, and adding members of the Private TMTG board as defendants. On March 6, 2024, Private TMTG filed an opposition to UAV’s motion to expedite, and UAV filed its response on March 8, 2024. On March 9, 2024, the Chancery Court held a hearing to decide UAV’s motion to expedite proceedings. During the oral argument, Private TMTG agreed that any additional shares of Private TMTG issued prior to or upon the consummation of the Business Combination would be placed in escrow pending a resolution of the dispute between the parties. The Chancery Court entered an order consistent with the foregoing on March 15, 2024, and scheduled a status conference for April 1, 2024. On March 18, 2024, Private TMTG and the former board filed a motion to dismiss the amended complaint for, among other things, failure to state a claim. On April 2, 2024, UAV filed a motion for leave to file a second amended complaint together with a motion for preliminary injunction and a motion for contempt and anti-suit injunction related to Private TMTG’s filing of a separate litigation against UAV and others in Florida state court. Private TMTG maintains that the contempt claims are meritless. Additionally, UAV filed a motion for a case scheduling order seeking to expedite discovery in advance of a hearing scheduled for April 30, 2024. On April 3, 2024, Defendants (Private TMTG and its former board) filed an opposition to the motion for scheduling order. On April 5, 2024, Defendants filed an opposition to the motion for leave to file a second amended complaint. On April 8, 2024, Defendants filed a motion to stay discovery and for protective order. The Chancery Court granted the motion for leave to file a second amended complaint on April 9, 2024, but the Chancery Court also re-assigned the case to a new judicial officer. On April 11, 2024, UAV filed its second amended complaint, naming the prior Defendants together with five new defendants—TMTG and the current directors on the TMTG Board who were not on Private TMTG’s board of directors. On April 22, 2024, all of the Defendants moved to vacate the Chancery Court’s prior order expediting the matter. Additionally, all of the Defendants moved to dismiss the second amended complaint. Following briefing and oral argument on the motion to vacate, the Chancery Court vacated the prior provisions of the March 15 order expediting the matter. On May 8, 2024, the Chancery Court stayed discovery. This matter—including Defendants’ Motion to Dismiss and UAV’s Renewed Motion for Contempt—remains pending. Lawsuit Against ARC and Patrick Orlando On February 26, 2024, representatives of ARC Global Investments II, LLC (“ARC”) claimed to Digital World that after a “more comprehensive” review, the conversion ratio for Digital World Class B common stock into Digital World Class A common stock upon the completion of the Business Combination was approximately 1.8:1. ARC’s new claim also contradicted the previous assertion by Patrick Orlando, the managing member of ARC, that the conversion ratio was 1.68:1. Digital World’s board of directors viewed these claims as an attempt by Mr. Orlando to secure personal benefits, breaching his fiduciary duty to Digital World and its shareholders. Digital World and Private TMTG initiated a lawsuit against ARC (Case No. 192862534) in the Civil Division for the Twelfth Judicial Circuit Court in Sarasota County, Florida, on February 27, 2024. The complaint sought a declaratory judgment affirming the appropriate conversion ratio as 1.34:1, as previously disclosed, damages for tortious interference with the contractual and business relationship between Private TMTG and Digital World, and damages for conspiracy with unnamed co-conspirators to interfere with the same. The complaint also sought damages for Mr. Orlando’s breach of fiduciary duty, which exposed Digital World to regulatory liability and resulted in an $18 million penalty, and for his continuous obstruction of Digital World’s merger with Private TMTG to extort various concessions that benefited only him and harmed Digital World and its shareholders. Furthermore, the complaint sought damages for the wrongful assertion of dominion over Digital World’s assets inconsistent with Digital World’s possessory rights over those assets. On March 8, 2024, Digital World voluntarily dismissed its declaratory judgment claim against ARC. On March 17, 2024, Digital World and Private TMTG filed an amended complaint, adding a claim for violation of Florida’s Deceptive and Unfair Trade Practices Act. Digital World further alleged breach of fiduciary duty of loyalty, breach of fiduciary duty of care, and conversion claims against Mr. Orlando. With respect to ARC, Digital World alleged aiding and abetting a breach of fiduciary duty. Defendants ARC and Mr. Orlando filed motions to dismiss the amended complaint and stay discovery in the action on April 3, 2024. No hearing has been set on the motions, and a case management conference is scheduled for June 17, 2024. On the afternoon of February 28, 2024, ARC’s registered agent in Wilmington, Delaware, and Mr. Orlando were served with the complaint filed by Digital World and Private TMTG. Later that day, ARC’s counsel electronically mailed Digital World’s counsel a lawsuit, filed in the Court of Chancery of the State of Delaware, alleging an impending violation of the Digital World Charter for failure to commit to issue the number of conversion shares to ARC that ARC claims it is owed upon the consummation of the Business Combination (the “Delaware Lawsuit”). The complaint claims a new conversion ratio of 1.78:1 and seeks specific performance and damages for the alleged breach of the Digital World Charter, a declaratory judgment that the certain derivative securities of Digital World should be included in the calculation of the conversion ratio, a finding that the directors of Digital World breached their fiduciary duties, and a preliminary injunction to enjoin the Business Combination until Digital World “corrected” the conversion ratio. We do not believe ARC’s 1.78:1 conversion ratio and related claims are supported by the terms of the Digital World Charter. As a result, we intend to vigorously defend Digital World’s calculation of the conversion ratio and related rights. In addition to its complaint filed on February 28, 2024, ARC also filed a motion with the Chancery Court requesting that the case schedule be expedited to enable the Chancery Court to conduct an injunction hearing prior to the March 22, 2024 shareholder vote. On March 3, 2024, Digital World filed an opposition to ARC’s motion to expedite, and ARC filed a reply on March 4, 2024. On March 5, 2024, the Chancery Court conducted a hearing to consider ARC’s request to expedite the case schedule. After hearing arguments from both sides, the Vice Chancellor denied ARC’s motion, stating that the court would not conduct a merits or injunction hearing before March 22, 2024. Consequently, the Vice Chancellor also denied ARC’s request to postpone the vote until after a merits hearing. The Chancery Court ruled that Digital World’s proposal to deposit disputed shares into an escrow account at the close of the Business Combination was adequate to prevent potential irreparable harm related to ARC’s share conversion. The court also found that Digital World’s public disclosures about ARC’s claims and possible conversion scenarios at the close of the Business Combination further mitigated the risk of irreparable harm due to insufficient disclosure for the March 22, 2024 vote. In its ruling, the Chancery Court ordered ARC and Digital World to propose a schedule by March 8, 2024, for resolving the action within 150 days following the Business Combination. The court also asked the parties to provide a stipulation by March 8, 2024, regarding ARC’s ability to maintain standing over its claim after voting in favor of the Business Combination. The court further requested the parties to agree to the creation of an escrow account for the deposit of disputed shares after the Business Combination, to be held until the action concludes. Lastly, the court asked Digital World’s counsel to submit a letter by March 8, 2024, outlining how this litigation will proceed alongside the Florida litigation filed by Digital World on February 27, 2024, in the Circuit Court of Sarasota County, Florida. On March 8, 2024, Digital World submitted a letter to the Chancery Court, stating that it voluntarily had dismissed its claim for declaratory judgment in the Circuit Court of Sarasota County, Florida. On March 22, 2024, the Chancery Court entered a Scheduling Order setting the case for a single-day trial on June 26, 2024. Discovery is ongoing. In relation to the Delaware Lawsuit, Digital World notified its shareholders on March 14, 2024, of its intention to apply a conversion ratio to all Digital World Class B common stock shares to ensure that ARC and the Non-ARC Class B Shareholders receive an equal number of common stock shares in the Company per share of Digital World Class B common stock. Accordingly, on March 21, 2024, Digital World entered into the Disputed Shares Escrow Agreements with the Escrow Agent, pursuant to which TMTG deposited into escrow the number of shares of TMTG Common Stock representing the difference between the actual conversion ratio, determined by Digital World’s board of directors upon closing of the Business Combination (which was determined to be 1.348:1), and a conversion ratio of 2.00. Any release of shares is subject to the terms and conditions of the Disputed Shares Escrow Agreements. The ultimate resolution as to whether none, a portion or all of the disputed conversion shares will be issued is not determinable at this time. As a general matter, the pursuit of the claims may be costly and time consuming and could have a material adverse effect on TMTG’s reputation and its existing stockholders and may result in counterclaims. Litigation With Patrick Orlando in Delaware On March 15, 2024, Plaintiff Patrick Orlando brought a lawsuit against Digital World in the Chancery Court seeking advancement of legal fees associated with Mr. Orlando’s involvement in civil litigation against Digital World in Florida and certain other matters (the “Advancement Lawsuit”). Mr. Orlando’s allegations relate to certain provisions in the Digital World Charter, Digital World’s bylaws, and an indemnity agreement allegedly entered into between Mr. Orlando and Digital World. Mr. Orlando alleges that those certain provisions require Digital World to pay the legal fees Mr. Orlando incurred and will incur in connection with legal proceedings in which he is involved by reason of the fact that he is or was a director or officer of Digital World. Mr. Orlando seeks a court order that (i) declares that he is entitled to legal fees for certain proceedings described in the complaint, (ii) requires Digital World to pay for legal fees incurred and future legal fees to be incurred for those proceedings, (iii) requires Digital World to pay the fees incurred to bring the Advancement Lawsuit, and (iv) requires Digital World to pay pre- and post-judgment interest on the amounts owed to Mr. Orlando. On April 3, 2024, the Chancery Court entered a Stipulation and Advancement Order (“Stipulation”), stating that Mr. Orlando is entitled to advancement of attorneys’ fees and costs incurred with legal proceedings described in the Stipulation, subject to Digital World’s right to challenge the reasonableness of those attorneys’ fees and costs. The Stipulation further states that Mr. Orlando is entitled to fees incurred in connection with enforcement of advancement rights and sets forth procedures that will govern future requests for advancement of attorneys’ fees and costs. As of May, 10, 2024, TMTG had paid or agreed to pay a total of $235.1 thousand to Mr. Orlando’s attorneys pursuant to such Stipulation. On April 23, 2024, Mr. Orlando filed a motion for leave to supplement the Advancement Lawsuit to add a claim for advancement of legal fees and expenses Mr. Orlando has incurred and will incur in connection with his defense of an action for declaratory judgment brought by members of ARC regarding Mr. Orlando’s removal as the managing member of ARC. Mr. Orlando also seeks reimbursement for the legal fees and expenses incurred in connection with his supplement to the Advancement Lawsuit, and he seeks pre-judgment and post-judgment interest on the amounts he claims are owed to him. Lawsuit Against ARC in New York On March 19, 2024, Plaintiff Digital World filed a lawsuit against ARC in New York state court alleging breach of contract and seeking injunctive relief. Digital World’s claims related to an agreement between Digital World and ARC entered into in September 2021 (the “Letter Agreement”), whereby ARC promised to vote in favor of any merger agreement presented to Digital World shareholders for a vote. Digital World alleged that it presented a merger agreement to its shareholders, but ARC withheld its vote in favor of the merger in advance of the March 22, 2024 shareholder vote. Digital World’s suit requested that the court declare ARC’s obligation to vote its shares in favor of the merger, per the Letter Agreement, and an order compelling ARC to specifically perform its obligations under the Letter Agreement. Digital World also sought an award of consequential damages for breach of contract. On March 22, 2024, Digital World voluntarily discontinued its action without prejudice after ARC cast its vote in favor of the Business Combination at the Special Meeting. Lawsuit Against UAV, Litinksy, Moss, and Orlando in Florida On March 24, 2024, Private TMTG filed a lawsuit in the Circuit Court of the Twelfth Judicial Circuit for Sarasota County, Florida (Case No. 2024 CA 001545 NC) against UAV, Andrew Litinsky, Wesley Moss, and Patrick Orlando. In view of UAV’s repeated demands concerning its alleged stock ownership and director appointment rights, the complaint alleges claims for a declaratory judgment against UAV determining that the Services Agreement is unenforceable against Private TMTG. The complaint also asserts a claim for unjust enrichment against UAV based on its failure to competently provide services to the company. Finally, the complaint asserts claims for damages for (a) breach of the fiduciary duty of loyalty against Mr. Litinsky and Mr. Moss based on their dealings with Orlando, (b) aiding and abetting and conspiracy to breach fiduciary duty against Mr. Orlando based on the same events, and (c) breach of the fiduciary duty of care against Mr. Litinsky and Mr. Moss for their gross negligence in managing the company. On April 25, 2024, Private TMTG filed a motion to consolidate this lawsuit with the Lawsuit Against ARC and Patrick Orlando in Sarasota County, Florida described above for purposes of discovery and pretrial proceedings. That motion is currently pending before the court, as is Mr. Moss, Mr. Litinsky, and UAV’s motion to stay proceedings—which is set for a hearing on June 5, 2024. Litigation with Orlando and Benessere in Miami, Florida On April 2, 2024, Patrick Orlando and Benessere Investment Group, LLC filed suit against TMTG in the Circuit Court of the Eleventh Judicial District in Miami-Dade County, Florida. Orlando and Benessere seek a declaratory judgment that TMTG is restricted from disclosing material exchanged with Orlando and Benessere pursuant to a joint defense agreement previously entered into by the Parties in addition to a request for damages for any breach of the joint defense agreement. Also on April 2, 2024, Orlando and Benessere filed a motion for preliminary injunction for enforcement of the joint defense agreement. As of May 2, 2024, the motion for preliminary injunction had not been set for hearing. Litigation with ARC Noteholders in Miami, Florida On May 8, 2024, a group of ARC noteholders (Edwin B. Tucker et al.) filed suit against ARC and DWAC n/k/a TMTG in the Circuit Court of the Eleventh Judicial District in Miami-Dade County, Florida. The noteholders seek specific performance and compensatory damages from both defendants or, in the alternative, damages for breach of contract from ARC, in connection with shares of TMTG to which the ARC noteholders assert they are entitled. As of May 10, 2024, TMTG had not been served in this action.	NOTE 10 - COMMITMENTS AND CONTINGENCIES From time-to-time, we are a party to litigation and subject to claims, suits, regulatory and government investigations, other proceedings and consent decrees in the ordinary course of business, and other unasserted claims. We investigate claims as they arise and accrue estimates for resolution of legal and other contingencies when losses are probable and reasonably estimable. Based on current known facts and circumstances, the Company currently believes that any liabilities ultimately resulting from ordinary course claims, and proceedings will not individually or in aggregate, have a material adverse effect on the Company's financial position, results of operations, or cash flows. However, the outcomes of claims, legal proceedings or investigations are inherently unpredictable and subject to uncertainty, and may have an adverse effect on us because of defense costs, diversion of management resources and other factors that are not known to us or cannot be quantified at this time. We may also receive unfavorable preliminary or interim rulings in the course of litigation, and there can be no assurances that favorable final outcomes will be obtained. The final outcome of any current or future claims or lawsuits could adversely affect our business, financial position, results of operations or cash flows. We periodically evaluate developments in our legal matters that could affect the amount of liability that has previously been accrued or the reasonably possible losses that we have disclosed, and make adjustments as appropriate. In August, TMTG irrevocably terminated all agreements with one of its vendors due to a material breach by the vendor, and TMTG reserved numerous affirmative claims against the vendor. TMTG determined during this year that payment of existing invoices, future invoices, or litigation expenses is “not probable”. Therefore, TMTG has not accrued for a related loss contingency. The total amount of liability of $1.7 million was reversed during this period. TMTG further reversed $0.5 million of additional liabilities during the current period related to vendors who relied on erroneous interpretation of supply contracts. Except as indicated below, to the knowledge of our management team, there is no litigation currently pending or contemplated against us or against any of our property. Litigation with United Atlantic Ventures (“UAV”) in Delaware On July 30, 2021, an attorney for the Trump Organization, on behalf of President Trump, declared void ab initio a services agreement that had granted TMTG, among other things, extensive intellectual property and digital media rights related to President Trump for purposes of commercializing the various Private TMTG initiatives (the “Services Agreement”). Neither Private TMTG nor Digital World was a party to such agreement. On each of January 18, 2024 and February 9, 2024, Digital World received letters from counsel to UAV, a party to the Services Agreement. The letters contained certain assertions and enclosed a copy of the Services Agreement that had been declared void two and a half years earlier. Specifically, counsel for UAV claims that the Services Agreement grants UAV rights to (1) appoint two directors to TMTG and its successors (i.e., TMTG after the Business Combination), (2) approve or disapprove of the creation of additional TMTG shares or share classes and anti-dilution protection for future issuances, and (3) a $1.0 million expense reimbursement claim. In addition, UAV asserts that the Services Agreement is not void ab initio and claims that certain events following the July 30, 2021 notification support its assertion that such Services Agreement was not void. On February 6, 2024, a representative of UAV sent a text message to a representative of a noteholder of TMTG suggesting that UAV might seek to enjoin the Business Combination. On February 9, 2024, Private TMTG received from counsel to UAV a letter similar to those letters received by Digital World, which also threatened Private TMTG with legal action regarding UAV’s alleged rights in Private TMTG, including, if necessary, an action to enjoin consummation of the Business Combination. On February 28, 2024, UAV filed a verified complaint against Private TMTG in the Chancery Court seeking declaratory and injunctive relief relating to the authorization, issuance, and ownership of stock in Private TMTG and filed a motion for expedited proceedings. On March 4, 2024, UAV filed an amended complaint, converting their action from a direct action to a purported derivative action, and adding members of the Private TMTG board as defendants. On March 6, 2024, Private TMTG filed an opposition to UAV’s motion to expedite, and UAV filed its response on March 8, 2024. On March 9, 2024, the Chancery Court held a hearing to decide UAV’s motion to expedite proceedings. During the oral argument, Private TMTG agreed that any additional shares of Private TMTG issued prior to or upon the consummation of the Business Combination would be placed in escrow pending a resolution of the dispute between the parties. The Chancery Court entered an order consistent with the foregoing on March 15, 2024, and scheduled a status conference for April 1, 2024. On March 18, 2024, Private TMTG and the former board filed a motion to dismiss the amended complaint for, among other things, failure to state a claim. On April 2, 2024, UAV filed a motion for leave to file a second amended complaint together with a motion for preliminary injunction and a motion for contempt and anti-suit injunction related to Private TMTG’s filing of a separate litigation against UAV and others in Florida state court. Private TMTG maintains that the contempt claims are meritless. Additionally, UAV filed a motion for a case scheduling order seeking to expedite discovery in advance of a hearing scheduled for April 30, 2024. On April 3, 2024, Defendants (Private TMTG and its former board) filed an opposition to the motion for scheduling order. On April 5, 2024, Defendants filed an opposition to the motion for leave to file a second amended complaint. On April 8, 2024, Defendants filed a motion to stay discovery and for protective order. The Chancery Court granted the motion for leave to file a second amended complaint on April 9, 2024, but the Chancery Court also re-assigned the case to a new judicial officer. On April 11, 2024, UAV filed its second amended complaint, naming the prior Defendants together with five new defendants—TMTG and the current directors on the TMTG Board who were not on Private TMTG’s board of directors. On April 22, 2024, all of the Defendants moved to vacate the Chancery Court’s prior order expediting the matter. Additionally, all of the Defendants moved to dismiss the second amended complaint. Following briefing and oral argument on the motion to vacate, the Chancery Court vacated the prior provisions of the March 15 order expediting the matter. On May 8, 2024, the Chancery Court stayed discovery. This matter—including Defendants’ Motion to Dismiss and UAV’s Renewed Motion for Contempt—remains pending.

SUBSEQUENT EVENTS (FY)

SUBSEQUENT EVENTS (FY)	3 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (FY)	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS On April 15, 2024, TMTG filed a registration statement on form S-1, which, as of May 20, 2024, had not yet been declared effective and remained subject to amendment and completion. On April 16, 2024, TMTG announced that it had finished the research and development phase of its new live TV streaming platform and would begin scaling up its own content delivery network. On May 16 and 17, 2024, respectively, the Company signed agreements to obtain data center services and purchase servers and related equipment for the project. On April 26, 2024, in accordance with the terms of the Merger Agreement, the Company officially determined that 40,000,000 Earnout Shares had been earned, after which such shares were issued.	NOTE 11 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2023, up to the date the Company issued the consolidated financial statements. Between January 22, 2024, and March 17, 2024, TMTG issued and/or amended the terms of numerous TMTG Convertible Notes, prior to the conversion of such notes on March 25, 2024, as described below. On February 28, 2024, TMTG minority shareholder United Atlantic Ventures, LLC (“UAV”) initiated litigation against TMTG in the Delaware Court of Chancery (“Chancery Court”). On March 4, 2024, UAV filed an amended complaint, adding members of the TMTG board of directors as defendants. On April 11, 2024, UAV filed a second amended complaint, naming as defendants TMTG, the Combined Entity, and members of the boards of directors of both TMTG and the Combined Entity (collectively, the “Delaware Defendants”). UAV’s second amended complaint sought primarily declaratory and injunctive relief, specifically: 1. A declaration that Section 4.8 of the Combined Entity’s Second Amended Charter is void and unenforceable as applied to UAV; 2. An injunction requiring the Combined Entity to remove the restriction legends on UAV’s stock; 3. A declaration that TMTG approved and ratified all of UAV’s rights emanating from the Services Agreement to which UAV was a party and that was declared void ab initio on July 30, 2021, by an attorney for the Trump Organization, on behalf of President Trump. TMTG was not a party to the Services Agreement. 4. A declaration that the Services Agreement is a valid and enforceable contract and that UAV has valid and enforceable rights thereunder, including the continuing right to appoint directors to TMTG’s and the Combined Entity’s boards. 5. An injunction enjoining TMTG from further prosecuting the a lawsuit TMTG filed against UAV in Florida state court on March 24, 2024; 6. Awarding UAV its attorneys’ fees and costs based upon the bad faith conduct of the Delaware Defendants and/or based on the benefit conferred on the Company [sic] and its minority stockholders through the prosecution of this action. 7. Awarding such other relief as the Chancery Court deems equitable, just and proper. On June 5, 2024, UAV filed a motion for leave to further amend its complaint. That motion, along with UAV’s renewed motion for contempt, remained pending as of the date of these financial statements. On March 25, 2024, TMTG consummated the Merger Agreement dated October 20, 2021, between Digital World Acquisition Corp. (“Digitial World” or “DWAC”), DWAC Merger Sub, TMTG, ARC Global Investments II (“ARC”), LLC and TMTG’s General Counsel, as amended on May 11, 2022, August 9, 2023 and September 29, 2023. Pursuant to the Merger Agreement, and subject to the terms and conditions set forth therein, upon the Closing, Merger Sub merged with and into TMTG, with TMTG surviving as a wholly owned subsidiary of Digital World, and with TMTG’s stockholders receiving 87,500,000 shares of Digital World Class A common stock (excluding 40,000,000 Earnout Shares), subject to certain adjustments and earnout provisions, in exchange for TMTG common stock, which is in substance, a continuation of the TMTG shareholders’ equity interests in the TMTG business, plus up to an additional 7,854,534 shares of New Digital World common stock that were issued upon conversion of outstanding TMTG Convertible Notes immediately prior to the Closing. On April 15, 2024, TMTG filed a registration statement on form S-1, which, as of the date of these financial statements, had not yet been declared effective and remained subject to amendment and completion. On April 16, 2024, TMTG announced that it had finished the research and development phase of its new live TV streaming platform and would begin scaling up its own content delivery network. On May 16 and 17, 2024, respectively, the Company signed agreements to obtain data center services and purchase servers and related equipment for the project. On April 26, 2024, in accordance with the terms of the Merger Agreement, the Company officially determined that 40,000,000 Earnout Shares had been earned, after which such shares were issued.

DESCRIPTION OF BUSINESS (Q1)

DESCRIPTION OF BUSINESS (Q1)	3 Months Ended	12 Months Ended
DESCRIPTION OF BUSINESS (Q1)	Mar. 31, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS The accompanying unaudited condensed consolidated financial statements include the historical accounts of Trump Media & Technology Group Corp. (“TMTG”), which changed its name from Trump Media Group Corp. in October 2021. The mission of TMTG is to end Big Tech's assault on free speech by opening up the Internet and giving people their voices back. TMTG operates Truth Social, a social media platform established as a safe harbor for free expression amid increasingly harsh censorship by Big Tech corporations. Merger On March 25, 2024, TMTG consummated the Merger Agreement dated October 20, 2021, between Digital World Acquisition Corp. (“Digitial World” or “DWAC”), DWAC Merger Sub, TMTG, ARC Global Investments II (“ARC”), LLC and TMTG’s General Counsel, as amended on May 11, 2022, August 9, 2023 and September 29, 2023. Pursuant to the Merger Agreement, and subject to the terms and conditions set forth therein, upon the Closing, Merger Sub merged with and into TMTG, with TMTG surviving as a wholly owned subsidiary of Digital World, and with TMTG’s stockholders receiving 87,500,000 shares of Digital World Class A common stock (excluding 40,000,000 Earnout Shares), subject to certain adjustments and earnout provisions, in exchange for TMTG common stock, which is in substance, a continuation of the TMTG shareholders’ equity interests in the TMTG business, plus up to an additional 7,854,534 shares of New Digital World common stock to be issued upon conversion of outstanding TMTG Convertible Notes immediately prior to the Closing. Notwithstanding the legal form of the Business Combination pursuant to the Merger Agreement, the Business Combination has been accounted for as a reverse recapitalization in accordance with U.S. GAAP because TMTG is the operating company and has been determined to be the accounting acquirer under Financial Accounting Standards Board’s Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), while Digital World is a blank check company. The determination is primarily based on the evaluation of the following facts and circumstances: • The pre-combination equity holders of TMTG hold the majority of voting rights in Digital World after giving effect to the Business Combination (“the Combined Entity”, also referred to herein as “New Digital World” or “the Company”); • The pre-combination equity holders of TMTG have the right to appoint the majority of the directors on the Combined Entity Board; • TMTG senior management (executives) are the senior management (executives) of the Combined Entity; and • Operations of TMTG will comprise the ongoing operations of Combined Entity. Under the reverse recapitalization model, the Business Combination was treated as TMTG issuing equity for the net assets of Digital World, with no goodwill or intangible assets recorded. While Digital World was the legal acquirer in the Business Combination, because Predecessor TMTG was deemed the accounting acquirer, the historical financial statements of Predecessor TMTG became the historical financial statements of the combined company upon the consummation of the Business Combination. As a result, the financial statements reflect (i) the historical operating results of Predecessor TMTG prior to the Business Combination; (ii) the combined results of Digital World and Predecessor TMTG following the closing of the Business Combination; (iii) the assets and liabilities of Predecessor TMTG at their historical cost; and (iv) the Company’s equity structure for all periods presented. In accordance with the applicable guidance, the equity structure has been retroactively restated in all comparative periods up to the Closing Date, to reflect the number of shares of the Company’s common stock issued to Predecessor TMTG common shareholders and Predecessor TMTG convertible noteholders in connection with the Business Combination. As such, the shares and corresponding capital amounts and earnings per share related to Predecessor TMTG convertible notes and Predecessor TMTG common stock prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio established in the Business Combination.	NOTE 1 - DESCRIPTION OF BUSINESS The accompanying consolidated financial statements include the historical accounts of Trump Media & Technology Group Corp. (“TMTG”), which changed its name from Trump Media Group Corp. in October 2021. The mission of TMTG is to end Big Tech's assault on free speech by opening up the Internet and giving people their voices back. TMTG operates Truth Social, a social media platform established as a safe harbor for free expression amid increasingly harsh censorship by Big Tech corporations.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Q1)	3 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Q1)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Our interim financial statements are unaudited, and in our opinion, include all adjustments of a normal recurring nature necessary for the fair presentation of the periods presented. The results for the interim periods are not necessarily indicative of the results to be expected for any subsequent period or for the year ending December 31, 2024. These unaudited condensed consolidated financial statements and related notes should be read in conjunction with our unaudited financial statements for the year ended December 31, 2023. Reclassification As part of the reaudit of our consolidated financial statements for the years 2023 and 2022, we identified amounts of our convertible promissory notes presented within current liabilities on balance sheet as of December 31, 2023 that required adjustment to long-term liabilities to conform to our audited balance sheet presentation as of December 31, 2023. Pursuant to the guidance of Staff Accounting Bulletin No. 99, Materiality, and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements;” we concluded that the error was not material to our previously issued consolidated financial statements for the year 2023. The adjustment did not have any effect on income from operations, net income or cash flows. This adjustment did not have an effect on our cash balances. Liquidity and going concern TMTG commenced operations on February 8, 2021, and began the initial launch of its social media platform in the first quarter of 2022. In October of 2021, TMTG entered into a definitive merger agreement with DWAC, a special purpose acquisition corporation and a Delaware corporation. The companies consummated the merger on March 25, 2024. Company operations consumed $47,048.0 of cash from February 8, 2021 (inception) through March 31, 2024, primarily funded by $48,155.0 of proceeds (net of repayments) from the issuance of “Private TMTG” convertible promissory notes (the “Pre-Merger Notes”). The March 25, 2024 Closing triggered the automatic conversion of the “Pre-Merger Notes” to common stock immediately prior to such closing, thus eliminating the liability. Concurrently, TMTG received $273,017.5 of net cash proceeds from the Business Combination, comprised of $233,017.5 of cash and $40,000.0 of restricted cash. Prior to Closing, on February 8, 2024, Digital World agreed to issue up to $50,000.0 of convertible promissory notes (the “Convertible Notes”) to certain institutional investors (the “Note Purchase Agreements”). Principal plus accrued interest on the “Convertible Notes” is due in March 2025 The Company has experienced operating losses in preceding years and in the first quarter of 2024. On average, Company operations consumed approximately $12,577.3 of cash per year from its inception (February 8, 2021) through year-end 2023. In addition, for the three months ended March 31, 2024, and 2023, the Company had negative operating cash flows of $9,316.0 and $3,774.5, respectively. As of December 31, 2023, the Company had a negative working capital position, primarily due to the short-term nature of its “Pre-Merger Notes,” which converted to common stock immediately prior to the Closing. Based upon receipt of proceeds from the Business Combination detailed above, and the resulting positive working capital position (i.e., $274,101.1 of current assets less $64,004.8 of current liabilities, including $50,157.8 of convertible notes as of March 31, 2024), management believes there is not substantial doubt regarding the Company’s ability to continue as a going concern as of March 31, 2024, and the substantial doubt as of December 31, 2023, has been mitigated. The Company believes it has sufficient working capital to fund operations for at least the next twelve months from the date of issuance of these financial statements. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates and assumptions reflected in the unaudited condensed consolidated financial statements relate to and include, but are not limited to, the valuation of convertible promissory notes and derivative liabilities. Principles of Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries and have been prepared in accordance with U.S. GAAP. All intercompany transactions have been eliminated. In October 2021, the Company acquired 100% of the ownership in T Media Tech LLC for a nominal value. The results of T Media Tech LLC since October 13, 2021 are included in the Company’s Condensed Consolidated Statement of Operations. Cash and cash equivalents and restricted cash Cash represents bank accounts and demand deposits held at financial institutions. Cash is held at major financial institutions with an original maturity of 90 days or less and are subject to credit risk to the extent those balances exceed applicable Federal Deposit Insurance Corporation (FDIC) limitations. No losses were incurred for those balances exceeding the limitations. Restricted cash consist of a holdback from convertible notes which will be released upon satification of certain conditions, including the registration of the underlying shares. Prepaid expenses and other current assets Other current assets consist of prepaid rent, insurance and prepaid data costs. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and computer equipment 2 - 5 years Computer equipment 3 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. Gains and losses are recorded on the disposition or retirement of property and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a line of service, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in TMTG climate, among others, may trigger an impairment review. If such indicators are present, TMTG performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no triggering events identified that necessitated an impairment test over property and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. See Note 4 - Property and equipment for further detail. Software Development Cost We expense software development costs, including costs to develop software products or the software component products to be sold, leased, or marketed to external users, before technological feasibility is reached. Technological feasibility typically is reached shortly before the release of such products. As a result, development costs that meet the criteria for capitalization were not material for the periods presented. Software development costs also includes costs to develop software to be used solely to meet internal needs and cloud-based applications used to deliver our services. We capitalize development costs related to these software applications once the preliminary project stage is complete and it is probable that the project will be completed and the software will be used to perform the function intended. Costs capitalized for developing such software applications were not material for the periods presented. Revenue recognition The Company records revenue in accordance with ASC 606. The Company determines the amount of revenue to be recognized through application of the following steps- Identification of the contract, or contracts with a customer; - Identification of the performance obligations in the contract; - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract; and - Recognition of revenue when or as the Company satisfies the performance obligations. The Company entered into advertising contractual arrangements with advertising manager service companies. The advertising manager service companies provide advertising services through their Ad Manager Service Platform on the Truth Social website to customers. The Company determines the number of Ad Units available on its Truth Social website. The advertising manager service companies have sole discretion over the terms of the auction and all payments and actions associated therewith. Prices for the Ad Units are set by an auction operated and managed by these companies. The Company has the right to block specific advertisers at its sole reasonable discretion, consistent with applicable laws, rules, regulations, statutes, and ordinances. The Company is an agent in these arrangements, and recognizes revenue for its share in exchange for arranging for the specified advertising to be provided by the advertising manager service companies. The advertising revenues are recognized in the period when the advertising services are provided. Unearned revenue Unearned revenue primarily consists of billings or payments received from customers in advance of revenue recognized for the services provided to our customers or annual licenses and is recognized as services are performed or ratably over the life of the license. We generally invoice customers in advance or in milestone-based installments. Unearned revenue of $695.9 was recognized as revenue for the three months ended March 31, 2024, which was included in the deferred revenue balance as of December 31, 2023. As of March 31, 2024, deferred revenue is expected to be recognized during the succeeding 12-month period and is therefore presented as current. Cost of revenue Cost of revenue primarily encompasses expenses associated with generating advertising revenue. These costs are determined by allocating staff direct and indirect costs proportionately, including depreciation, based on the time spent managing the agency relationships with external vendors. These costs are confined to activities related to coordinating with these third-party vendors as the third-party vendors are responsible to control and facilitate the delivery of advertising services. Research and development Research and development expenses consist primarily of personnel-related costs, including salaries, benefits and stock-based compensation, for our engineers and other employees engaged in the research and development of our products and services. In addition, research and development expenses include allocated facilities costs, and other supporting overhead costs. Marketing and sales Sales and marketing expenses consist primarily of personnel-related costs, including salaries, commissions, benefits and stock-based compensation for our employees engaged in sales, sales support, business development and media, marketing, and customer service functions. In addition, marketing and sales-related expenses also include advertising costs, market research, trade shows, branding, marketing, public relations costs, allocated facilities costs, and other supporting overhead costs. We expense marketing and sales cost in the period in which they are incurred. For the three months ended March 31, 2024 and 2023, marketing and sales expenses totaled $1,070.4 and $256.1, respectively. Selling, general and administrative expenses General and administrative expenses consist primarily of personnel-related costs, including salaries, benefits, and stock-based compensation for our executive, finance, legal, information technology, corporate communications, human resources, and other administrative employees. In addition, general and administrative expenses include fees and costs for professional services (including third-party consulting, legal, and accounting services), facilities costs, and other supporting overhead costs that are not allocated to other departments. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Income tax amounts are therefore recognized for all situations where the likelihood of realization is greater than 50%. Changes in recognition or measurement are reflected in income tax expense in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in Income Tax Expense/(Benefit). See Note 7 - Income Taxes. Derivatives The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The Company accounts for the warrants and earnout in accordance with the guidance contained in ASC 815-40. The Company has determined that the warrants qualify for equity treatment in the Company’s unaudited condensed consolidated financial statements. Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The Company has no liabilities for loss contingencies. Recently issued accounting standards In December 2023, the FASB issued Accounting Standards Update, or ASU, 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” or ASU 2023-09. ASU 2023-09 requires additional disaggregated disclosures on an entity’s effective tax rate reconciliation and additional details on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. We do not expect the adoption of ASU 2023-09 to have a material impact on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” or ASU 2023-07. ASU 2023-07 enhances the disclosures required for reportable segments on an annual and interim basis. ASU 2023-07 is effective on a retrospective basis for annual periods beginning after December 15, 2023, for interim periods within fiscal years beginning after December 15, 2024, and early adoption is permitted. We do not expect the adoption of ASU 2023-07 to have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06 , “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”. ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging , or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract. ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity , and clarify the scope and certain requirements under Subtopic 815-40. In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contracts in an entity’s own equity. ASU 2020-06 is effective for public smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year. The Company has adopted ASU 2020-06 effective as of January 1, 2024. The adoption of ASU 2020-06 did not have a material effect on the Company’s consolidated financial statements.	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Reclassifications Reclassifications of certain prior period amounts have been made to conform to the current period presentation. Liquidity and going concern TMTG commenced operations on February 8, 2021, and began the initial launch of its social media platform in the first quarter of 2022. The business used cash from operations of $37,732.0 from February 8, 2021 (inception) through December 31, 2023 funded by $40,460.0 of proceeds from the issuance of convertible promissory notes (net of repayments). In October of 2021, TMTG entered into a definitive merger agreement with DWAC, a special purpose acquisition corporation and a Delaware corporation. The companies consummated the merger on March 25, 2024. The March 25, 2024 Closing triggered the automatic conversion of the “Pre-Merger Notes” to common stock immediately prior to such closing, thus eliminating the liability. Concurrently, TMTG received $273,017.5 of net cash proceeds from the Business Combination, comprised of $233,017.5 of cash and $40,000.0 of restricted cash. The Company believes it has sufficient working capital to fund operations for at least the next twelve months from the date of issuance of these consolidated financial statements. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates and assumptions reflected in the consolidated financial statements relate to and include, but are not limited to, the valuation of convertible promissory notes and derivative liabilities. Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries and have been prepared in accordance with U.S. GAAP. All intercompany transactions have been eliminated. In October 2021, the Company acquired 100% of the ownership in T Media Tech LLC for a nominal value. The results of T Media Tech LLC since October 13, 2021 are included in the Company’s Consolidated Statement of Operations. Cash and cash equivalents Cash and cash equivalents represents bank accounts and demand deposits held at financial institutions. Cash is held at major financial institutions and are subject to credit risk to the extent those balances exceed applicable Federal Deposit Insurance Corporation (FDIC) limitations. No losses have been incurred for those balances exceeding the limitations. Prepaid expenses and other current assets These assets consist of prepaid rent, insurance and prepaid data costs. Property and Equipment, net Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and office equipment 2 - 5 years Computer equipment 3 years Expenditures which substantially increase the value or extend the useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. Gains and losses are recorded on the disposition or retirement of property and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a line of service, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in TMTG climate, among others, may trigger an impairment review. If such indicators are present, TMTG performs an undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the asset. If impairment is determined to exist, any related impairment loss is calculated based on fair value. There were no material triggering events identified that necessitated an impairment test over property and equipment. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. See Note 3 – Property and equipment for further detail. Software Development Cost We expense software development costs, including costs to develop software products or the software component products to be sold, leased, or marketed to external users, before technological feasibility is reached. Technological feasibility typically is reached shortly before the release of such products. As a result, development costs that meet the criteria for capitalization were not material for the periods presented. Software development costs also includes costs to develop software to be used solely to meet internal needs and cloud-based applications used to deliver our services. We capitalize development costs related to these software applications once the preliminary project stage is complete and it is probable that the project will be completed and the software will be used to perform the function intended. Costs capitalized for developing such software applications were not material for the periods presented. Revenue Recognition The Company records revenue in accordance with ASC 606. The Company determines the amount of revenue to be recognized through application of the following steps- Identification of the contract, or contracts with a customer; - Identification of the performance obligations in the contract; - Determination of the transaction price; - Allocation of the transaction price to the performance obligations in the contract; and - Recognition of revenue when or as the Company satisfies the performance obligations. The Company entered into advertising contractual arrangements with advertising manager service companies. The advertising manager service companies provide advertising services through their Ad Manager Service Platform on the Truth Social website to customers. The Company determines the number of Ad Units available on its Truth Social website. The advertising manager service companies have sole discretion over the terms of the auction and all payments and actions associated therewith. Prices for the Ad Units are set by an auction operated and managed by these companies. The Company has the right to block specific advertisers at its sole reasonable discretion, consistent with applicable laws, rules, regulations, statutes, and ordinances. Revenue is recognized in the period in which the performance obligations are satisfied, which is typically when advertisements are imprinted on our Truth Social website The Company is an agent in these arrangements, and recognizes revenue for its share of the transaction price in exchange for arranging for the specified advertising to be provided by the advertising manager service companies on a net basis. The advertising revenues are recognized in the period when the advertising services are provided. Revenue is recognized net of applicable transactional-based taxes collected from customers. One customer accounted for 88.5% and 77.0% of revenue for the year ended December 31, 2023 and 2022, respectively. Unearned revenue Unearned revenue primarily consists of billings or payments received from customers in advance of revenue recognized for the services provided to our customers and is recognized as services are performed. We generally invoice customers in advance or in milestone-based installments. The increase in the unearned revenue balance is primarily driven by payments received in advance of satisfying our performance obligation, offset by $386.9 of revenue recognized in 2023. None of the revenue recognized in 2023 was included in the unearned revenue balances as of December 31, 2022. Unearned revenue of $4,413.1 represents our aggregate remaining performance obligations that will be recognized as revenue over the period in which the performance obligations are expected to be satisfied as of December 31, 2023. All remaining performance obligations are expected to be recognized during the succeeding 12-month period and is therefore presented as current. One customer accounted for 100.0% and 0.0% of unearned revenue for the years ended December 31, 2023 and December 31, 2022, respectively. The accounts receivable balance of this customer represented 0.0% and 45.0% of the accounts receivable balances for December 31, 2023 and December 31, 2022, respectively. Cost of revenue Cost of revenue primarily encompasses expenses associated with generating advertising revenue. These costs are determined by allocating staff direct and indirect costs proportionately, including depreciation, based on the time spent managing the agency relationships with external vendors. These costs are confined to activities related to coordinating with these third-party vendors as the third-party vendors are responsible to control and facilitate the delivery of advertising services. Research and development Research and development expenses consist primarily of personnel-related costs, including salaries, benefits and stock-based compensation, for our engineers and other employees engaged in the research and development of our products and services. In addition, research and development expenses include, allocated facilities costs, and other supporting overhead costs. Marketing and sales Sales and marketing expenses consist primarily of personnel-related costs, including salaries, commissions, benefits and stock-based compensation for our employees engaged in sales, sales support, business development and media, marketing, and customer service functions. In addition, marketing and sales-related expenses also include advertising costs, market research, trade shows, branding, marketing, public relations costs, allocated facilities costs, and other supporting overhead costs. We expense marketing and sales costs in the period in which they are incurred. For the years ended December 31, 2023 and 2022, marketing and sales expenses totaled $1,279.6 and $625.9, respectively. Selling, general and administrative expenses General and administrative expenses consist primarily of personnel-related costs, including salaries, benefits, and stock-based compensation for our executive, finance, legal, information technology, corporate communications, human resources, and other administrative employees. In addition, general and administrative expenses include fees and costs for professional services (including third-party consulting, legal, and accounting services), facilities costs, and other supporting overhead costs that are not allocated to other departments. Income taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income/loss in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Income tax amounts are therefore recognized for all situations where the likelihood of realization is greater than 50%. Changes in recognition or measurement are reflected in income tax expense in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in Income Tax Expense. See Note 5 - Income Taxes. Debt Issuance Costs We capitalize issuance costs, underwriting fees and related expenses incurred in connection with the issuance of debt instruments and amortize such costs using the effective interest method over the terms of the respective instruments. Debt issuance costs are reflected as a direct reduction of the carrying amount of the related debt liability. Derivatives The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. Derivative instruments are initially recorded at fair value on the grant date and re-valued at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are classified in the balance sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources and are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The Company has no liabilities for loss contingencies as of December 31, 2023 and 2022. Recently issued accounting standards In February 2016, the FASB issued Accounting Standards Update No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to record most leases on their balance sheets but recognize the expenses on their statements of operations in a manner similar to current accounting rules. ASU 2016-02 states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The new standard was effective for interim and annual periods beginning after December 15, 2021 (i.e. calendar periods beginning on January 1, 2022) on a modified retrospective basis. All of the Company’s leases are operating leases. See Note 4, “Leases.” In December 2023, the FASB issued Accounting Standards Update, or ASU, 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” or ASU 2023-09. ASU 2023-09 requires additional disaggregated disclosures on an entity’s effective tax rate reconciliation and additional details on income taxes paid. ASU 2023-09 is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2024 and early adoption is permitted. We do not expect the adoption of ASU 2023-09 to have a material impact on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” or ASU 2023-07. ASU 2023-07 enhances the disclosures required for reportable segments on an annual and interim basis. ASU 2023-07 is effective on a retrospective basis for annual periods beginning after December 15, 2023, for interim periods within fiscal years beginning after December 15, 2024, and early adoption is permitted. We do not expect the adoption of ASU 2023-07 to have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06 , “ . Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity

RECAPITALIZATION (Q1)

RECAPITALIZATION (Q1)	3 Months Ended
RECAPITALIZATION (Q1)	Mar. 31, 2024
Recapitalization [Abstract]
RECAPITALIZATION	NOTE 3 - RECAPITALIZATION As discussed in Note 1, following the Closing of the Business Combination, TMTG was deemed the accounting acquirer and the transaction was accounted for as a reverse recapitalization. Transaction Proceeds Upon the Closing, the Company received gross proceeds of $233,017.5. The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows and the condensed consolidated statement of changes in stockholders’ equity (deficit) for the period ended March 31, 2024: Cash-trust and cash, net of redemptions 233,017.5 Add: other assets — Less: accrued expenses (3,292.9) Less: notes payable (10,103.0) Reverse recapitalization, net 219,621.6 In connection with the Merger, TMTG incurred $1,640.2 in one-time direct and incremental transaction costs, consisting of legal and other professional fees, recorded in general and administration expenses. TMTG also issued $6,130.0 of bonus payments to employees of the Company and a director of Private TMTG that were triggered by the Merger. The Company recorded $5,530.0 and $600.0 in general and administration expense and sales and marketing expense, respectively, for the three months ended March 31, 2024. TMTG deems these to be non-recurring expenses that are not direct and incremental to the Merger. The number of shares of common stock issued immediately following the consummation of the Business Combination were: Digital World common stock, outstanding prior to the Business Combination 39,636,904 Shares issued to Digital World convertible noteholders, converted immediately prior to Business Combination 1,709,145 Predecessor TMTG Shares (1) 87,500,000 Shares Issued to TMTG convertible noteholders 7,854,534 Common stock immediately after the Business Combination (2) 136,700,583 (1) Includes 614,640 shares outstanding and held in escrow. (2) Excludes 4,667,033 shares not outstanding and held in escrow. The number of Predecessor TMTG shares was determined as follows: Predecessor TMTG Shares Shares issued to shareholders of Predecessor TMTG Common stock 100,000,000 87,500,000 100,000,000 $87,500,000 Public and private placement warrants In connection with Digital World's initial public offering in 2021, 14,375,000 public warrants were issued (the “Public Warrants”) and 566,742 warrants were issued in a private placement (the “Private Placement Warrants”; and the Private Placement Warrants together with the Public Warrants, collectively the “Warrants”) all of which warrants remained outstanding and became warrants for the Common Stock in the Company. Additionally, pursuant to warrant subscription agreements (each a “Warrant Subscription Agreement”) entered into by and between Digital World and certain institutional investors on February 7, 2024, Digital World has agreed to issue an aggregate of 3,055,000 warrants (“Post-IPO Warrants”), each warrant entitling the holder thereof to purchase one share of the Company’s Class A common stock for $11.50 per share. The Post-IPO Warrants were issued concurrently with the closing of the Business Combination, and have substantially the same terms as the public warrants issued by Digital World in connection with its initial public offering, except that such Post-IPO Warrants may only be transferred to the applicable holder’s affiliates. TMTG Earnout Shares As noted in Note 1, in connection with the Merger, TMTG shareholders are entitled to up to 40,000,000 shares if certain post merger per share market prices are achieved. The Company utilized a Monte Carlo simulation analysis to determine the fair value of the Earnout Shares at the date of the merger, which included the following assumptions: The Monte Carlo simulation conclusion for each tranche of the Earnout Shares is the result of the average of 1,000,000 trial outcomes. Within each trial of the simulation: 1. The stock price is simulated for the defined term (1.5 years, 2 years, and 3 years) after the Merger date. 2. The vest date is determined as the date the stock price achieves the different stock price thresholds, which are $12.50, $15.00, and $17.50. 3. The payoff is calculated as the number of shares issued per tranche (15 million, 15 million, and 10 million) multiplied by the simulated stock price at the vest date, which varies with each simulation. 4. The payoff is discounted to the present value using the interpolated risk-free rate ranging from 4.31% to 4.70%. Volatility is calculated as the annualized standard deviation of daily returns from a set of Guideline Public Companies (GPC) over the expected term for each tranche. The 75th percentile of GPC volatilities was selected given the Company’s early stage life cycle relative to the GPC set. The accounting for the Earnout Shares was first evaluated under ASC 718 to determine if the arrangement represents a share-based payment arrangement. Because there are no service conditions nor any requirement of the participants to provide goods or services, the Company determined that the Earnout Shares are not within the scope of ASC 718. Next, the Company determined that the Earnout Shares represent a freestanding equity-linked financial instrument to be evaluated under ASC 480 and ASC 815-40. Based upon the analysis, the Company concluded that the Earnout Shares should not be classified as a liability under ASC 480. The Company next considered the equity classification conditions in ASC 815-40-25 and concluded that all of the conditions were met. Therefore, the Earnout Share arrangement is appropriately classified in equity. As the merger has been accounted for as a reverse recapitalization, the fair value of the Earnout Shares arrangement has been accounted for as an equity transaction as of the closing date of the merger.

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Q1)	3 Months Ended	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Q1)	Mar. 31, 2024	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consist of the following: (in thousands) March 31, 2024 December 31, 2023 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 120.8 Accumulated depreciation (131.7) (126.1) Property and equipment, net $ 23.7 $ 29.2 Total depreciation expense was $5.6 and $16.5 for the three months ended March 31, 2024 and 2023, respectively	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consist of the following: (in thousands) December 31, 2023 December 31, 2022 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 118.6 Accumulated depreciation (126.1) (65.7) Property and equipment, net $ 29.2 $ 87.4

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Q1)	3 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Q1)	Mar. 31, 2024
ACCOUNTS PAYABLE AND ACCRUED EXPENSES [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 5 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following: (in thousands) March 31, 2024 December 31, 2023 Accounts payable $1,147.7 $1,600.7 Other accrued expenses 5,526.1 — Income tax payable 2,522.7 — Franchise tax payable 508.2 — Accounts payable and accrued expenses $9,704.7 $1,600.7

LEASES (Q1)

LEASES (Q1)	3 Months Ended	12 Months Ended
LEASES (Q1)	Mar. 31, 2024	Dec. 31, 2023
LEASES [Abstract]
LEASES	NOTE 6 - LEASES Operating leases are included in the unaudited condensed consolidated Balance Sheets as follows: (in thousands) Classification March 31, 2024 December 31, 2023 Lease assets Operating lease cost ROU assets, net Assets $313.8 $353.2 Total lease assets $313.8 $353.2 Lease liabilities Operating lease liabilities, current Current liabilities $163.1 $160.3 Operating lease liabilities, non-current Liabilities 159.8 201.6 Total lease liabilities $322.9 $361.9 The components of lease costs, which are included in loss from operations in our unaudited condensed consolidated Statement of Operations we as follows: Three Month Period Ended (in thousands) March 31, 2024 March 31, 2023 Lease costs Operating lease costs 44.8 44.8 Total lease costs $44.8 $44.8 (in thousands) March 31, 2024 2024 (remainder of) $136.1 2025 185.8 2026 31.3 Total future minimum lease payments $353.2 Amount representing interest 30.3 Present value of net future minimum lease payments 322.9	NOTE 4 - LEASES During the years ended December 31, 2023 and 2022, we recognized offsetting ROU assets and lease liabilities of zero and $593.9 respectively. We elected not to recognize ROU assets and operating lease liabilities arising from short-term office and server leases, i.e., leases with initial terms of twelve months or less (deemed immaterial) on the consolidated balance sheets. When measuring lease liabilities that were classified as operating leases, we discounted lease payments using our estimated incremental borrowing rate at the recognition date during the years ended December 31, 2023 and 2022. The incremental borrowing rate applied to our sole operating lease was 7.01%. As of December 31, 2023, our lease had a remaining useful life of 2.17 years. Operating leases are included in the consolidated Balance Sheets as follows: (in thousands) Classification December 31, 2023 December 31, 2022 Lease assets Operating lease cost ROU assets, net Assets $353.2 $507.1 Total lease assets $353.2 $507.1 Lease liabilities Operating lease liabilities, current Current liabilities $160.3 $149.4 Operating lease liabilities, non-current Liabilities 201.6 362.1 Total lease liabilities $361.9 $511.5 The components of lease costs, which are included in income/(loss) from operations in our consolidated Statement of Operations were as follows: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 Lease costs Operating lease costs 179.5 104.7 Total lease costs $179.5 $104.7 Lease commitments (in thousands) December 31, 2023 2024 $180.4 2025 185.8 2026 31.3 Total future minimum lease payments 397.5 Amount representing interest 35.6 Present value of net future minimum lease payments $361.9

INCOME TAXES (Q1)

INCOME TAXES (Q1)	3 Months Ended	12 Months Ended
INCOME TAXES (Q1)	Mar. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES The estimated annual effective tax rate applied to the three month periods ended March 31, 2023 is 0%, which differs from the US federal statutory rate of 21% principally due to the projection of U.S. net operating loss for fiscal 2024 with full application of a valuation allowance. As of March 31, 2024, TMTG had US Federal net operating loss carryforwards (“NOLs”) with a tax benefit of approximately $9,400.0 from December 31, 2023.	NOTE 5 - INCOME TAXES The following reconciles the total income tax benefit, based on the U.S. Federal statutory income tax rate of 21% for the twelve month periods ended December 31, 2023 and December 31, 2022, with TMTG’s recognized income tax expense: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 U.S. Statutory federal income tax expense/(benefit) $(12,219.7) $ 10,610.0 Permanent items State income taxes, net of federal effect 1.1 2,633.1 Non-deductible expenses 334.6 3.0 Change in valuation allowance 11,885.1 (13,245.9) Income tax expense $ 1.1 $ 0.2 The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of December 31, 2023 and 2022 are as follows: (in thousands) December 31, 2023 December 31, 2022 Deferred tax assets Software and other claimed assets $ 360.6 $ 1,810.5 Net operating loss (NOL) 9,474.7 4,478.1 Convertible promissory notes and derivative liability 3,853.2 — Total deferred tax assets 13,688.5 6,288.6 Deferred tax liabilities Property and equipment (6.2) (18.2) Convertible promissory notes and derivative liability — (4,473.2) Total deferred tax liabilities (6.2) (4,491.4) Net deferred tax assets 13,682.3 1,797.2 Valuation allowance (13,682.3) (1,797.2) Net deferred tax, net of valuation allowance $ — $ — As of December 31, 2023, TMTG had US Federal and state net operating loss carryforwards (“NOLs”) with a tax benefit of $9,474.7 (December 31, 2022: $4,478.1).

OTHER INCOME - RELATED PARTY,_2

OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE (Q1)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE	NOTE 8 – OTHER INCOME – RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE Administrative Services Arrangement An affiliate of the Digital World sponsor ARC agreed, commencing from the date when Digital World’s Registration Statement was declared effective through the earlier of Digital World’s consummation of a Business Combination and its liquidation, to make available to the Digital World certain general and administrative services, including office space, utilities and administrative services, as Digital World required from time to time. Digital World agreed to pay the affiliate of the Sponsor $15.0 per month for these services. The agreement with the Sponsor was terminated on April 5, 2023. $221.0 was unpaid as of March 31, 2024. Advances – related party During 2022 and the year ended December 31, 2023, the Digital World Sponsor paid, on behalf of Digital World, $470.8 to a vendor for costs incurred by Digital World and $41.0 directly to Digital World. As of March 31, 2024, the Company’s obligation to the Sponsor for such payments was outstanding in the amount of $41.0. Effective June 13, 2022, Private TMTG entered into a Consulting Services Agreement with Trishul, LLC (“Trishul”). Pursuant to such agreement and subsequent performance by the parties thereto, Trishul provided consulting services to Private TMTG until the consulting relationship was terminated by Private TMTG effective March 25, 2024, upon the Closing of the Business Combination. During the three months ended March 31, 2024 and 2023, TMTG paid $30.0 and $40.0, respectively, to Trishul. As of March 31, 2024 and 2023, TMTG had an outstanding payable balance of zero and $10.0, respectively to Trishul. The outstanding payable balance at December 31, 2023 was zero. Trishul is owned by Kashyap “Kash” Patel, a director of TMTG since March 25, 2024, and previously a director of Private TMTG from March 11, 2022, until March 26, 2024. In August 2021, Private TMTG entered into a Consulting Services Agreement with Hudson Digital, LLC (“Hudson Digital”). Pursuant to the agreement, which as amended expires December 31, 2024, Hudson Digital provides consulting services to TMTG. Hudson Digital also received a TMTG Executive Promissory Note in the principal amount of $4,000.0, which converted into common shares immediately before the Closing (along with all other Private TMTG Convertible Notes), and a $600.0 retention bonus following the Closing. During the three months ended March 31, 2024 and 2023, we paid $60.0 to Hudson Digital. As of March 31, 2024 and 2023, TMTG had an outstanding payable balance of $600.0 and zero, respectively to Hudson Digital, recorded within accounts payable and accrued liabilities on the condensed consolidated balance sheet. Hudson Digital is owned by Daniel Scavino, who served as a director of Private TMTG from February 16, 2023, until March 25, 2024. Mr. Scavino has not served as an officer or director of TMTG.	NOTE 6 – OTHER INCOME – RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE There was no other income – related party for the period. The other income – related party in 2021 amounted to $2,123.3 related to a licensing agreement with one of the Stockholders. At the end of fourth quarter 2021, $23.3 was still outstanding. TMTG was assigned net revenue from a series of public appearances by President Trump in accordance with a licensing arrangement. The income was valued on a dollar-for-dollar basis with the underlying sales. TMTG did not incur any costs in connection with such assigned sales. In terms of the agreement, these sales were made in the fourth quarter of 2021 and final payment was made to TMTG, in accordance with the license agreement, in February of 2022. Related party payable is operational funding of $95.5 received from two of the Stockholders during the first quarter of 2021, which was repaid in May of 2022. The operational funding carried no specific repayment terms or interest charges. Effective June 13, 2022, the Company entered into a Consulting Services Agreement with Trishul, LLC (“Trishul”). Pursuant to such agreement and subsequent performance by the parties thereto, Trishul provided consulting services to the Company until the consulting relationship was terminated by the Company on March 25, 2024. During the years ended December 31, 2023 and 2022, the Company paid $131.7 and $50.0, respectively, to Trishul. As of December 31, 2023 and 2022, the Company had an outstanding payable balance of zero and $20.0, respectively, to Trishul. Trishul is owned by Kashyap “Kash” Patel, a director of the Company from March 11, 2022 to March 26, 2024. In August 2021, the Company entered into a Consulting Serivces Agreement with Hudson Digital, LLC (“Hudson Digital”). Pursuant to the agreement, which as amended expires in December 31, 2024, Hudson Digital provides consulting services to the Company. During the years ended December 31, 2023 and 2022, the Company paid $240.0 and $240.0, respectively, to Hudson Digital. As of December 31, 2023 and 2022, the Company an had outstanding payable balance of zero to Hudson Digital. Hudson Digital is owned by Daniel Scavino, who served as a director of the Company from February 16, 2023, until March 25, 2024.

CONVERTIBLE PROMISSORY NOTES AN

CONVERTIBLE PROMISSORY NOTES AND WARRANTS (Q1)	3 Months Ended
CONVERTIBLE PROMISSORY NOTES AND WARRANTS (Q1)	Mar. 31, 2024
CONVERTIBLE PROMISSORY NOTES AND WARRANTS [Abstract]
CONVERTIBLE PROMISSORY NOTES AND WARRANTS	NOTE 9 – CONVERTIBLE PROMISSORY NOTES AND WARRANTS Notes 1 to 7 were Convertible Promissory Notes issued from May 2021 through October 2021 with a cumulative face value of $5,340.0, maturity of 24 months from each respective issuance date and interest was accrued at 5% based on the simple interest method (365 days year) for each note. Each of Notes 1-7 contemplated multiple plausible outcomes that include conversion upon a Qualified SPAC Business Combination (“SPAC”) and at least one of the following conversion triggers: Qualified Initial Public Offering (“IPO”), private equity transaction and/or change of control. All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, will convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes in the event of a completed SPAC transaction would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding, divided by $4.00. In other, non-SPAC conversion scenarios, the number of shares of Company stock to be issued to the Lender upon conversion of the Notes was variable based on the application of an automatic discounted share-settlement feature. For Notes 1 and 2, the number of shares of Company stock to be issued to the Lender upon a non-SPAC conversion event would be the number of shares of Company stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by 40% of the initial public offering price per share of a qualified initial public offering. For Notes 3-7, the number of shares of Company stock to be issued to the Lender upon a non-SPAC conversion event would be the number of shares of Company stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by 40% of (i) the initial public offering price per share of a qualified initial public offering, (ii) the price per share as determined by the valuation of the Company in connection with a qualified private equity raise, or (iii) in the case of a change of control, the price per share determined in accordance with the Company’s then current fair value determined by an independent valuation firm. Notes 8 to 12 were Convertible Promissory Notes issued from November 2021 through December 2021 with a cumulative face value of $17,500.0, maturity of between 18 months and 36 months and interest was accrued at a range between 5% and 10% based on the simple interest method (365 days year) for each note. Notes 8 to 12 were convertible simultaneously with the completion of a SPAC merger agreement or IPO. All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, would convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by either $25, $21 or $20 subject to the respective conditions of the individual Notes; provided, however, in the event that the stock price quoted for the Company on NASDAQ or The New York Stock Exchange (as applicable) at the time of the closing of the Qualified SPAC Business Combination (the “TMTG Stock Price”) is less than either $50 per share, $42 per share, $40 per share subject to the respective conditions of the individual Notes, then the Conversion Price would be reset to 50% of the then current TMTG Stock Price subject to a floor of $10 per share. Notes 13 to 18 were Convertible Promissory Notes issued from January 2022 through March 2022. Note 19 was issued on August 23, 2023. Notes 13 to 19 were Convertible Promissory Notes issued with a cumulative face value of $18,360.0, maturity of 18 months and interest will be accrued at a range between 5% and 10% based on the simple interest method (365 days year) for each note. Notes 13 to 19 were convertible simultaneously with the completion of a Qualified SPAC Business Combination (“SPAC”) merger agreement or Qualified Initial Public Offering (“IPO”). All outstanding principal of these Notes, together with all accrued but unpaid interest on such principal, would convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by either $25 or $21 subject to the respective conditions of the individual notes. Notes 20 to 23 were Convertible Promissory Notes issued from November 2023 through March 2024 with a cumulative face value of $7,955.0, maturity of 18 months and interest will be accrued at 10% based on the simple interest method (365 days year) for each note. Notes 20 to 23 were convertible with the completion of a Qualified SPAC Business Combination (“SPAC”) merger agreement or Qualified Initial Public Offering (“IPO”). The outstanding principal of the Notes, accrued but unpaid interest on such principal, would convert to equity. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes in the event of a SPAC transaction shall be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by $10. The number of shares of Company stock to be issued to the Lender upon conversion of the Notes in the event of an IPO would be the number of shares of the Company Stock (rounded to the nearest whole share) equal to the quotient of: (a) the principal plus accrued interest on the Notes then outstanding (b) divided by 50% of the IPO price per share. Convertible notes and warrants - February 8, 2024 - Pursuant to a note purchase agreement entered into by and between Digital World and certain institutional investors on February 8, 2024 (the “Note Purchase Agreement”), Digital World agreed to issue up to $50,000.0 in convertible promissory notes (the “Convertible Notes”). The Convertible Notes: (a) accrue interest at an annual rate of 8.00% and are payable on the earlier of (i) the date that is 12 months after the date on which the Company consummates the Business Combination, which interest is not payable to the extent the holder exercises the conversion right and (ii) the date that the winding up of the Company is effective (such date, the “Maturity Date”); (b) are convertible (i) at any time following the consummation of the Business Combination, but prior to the Maturity Date, redemption or otherwise the repayment in full of the Convertible Notes, at each holder’s option, in whole or in part, and subject to the terms and conditions of the Convertible Notes, including any required shareholders’ approval upon the consummation of the Business Combination and (ii) into that number of Digital World Class A common stock and warrants included in the units, each unit consisting of one share of Class A common stock of the Company and one-half In addition, pursuant to warrant subscription agreements (each a “Warrant Subscription Agreement”) entered into by and between Digital World and certain institutional investors on February 7, 2024, Digital World has agreed to issue an aggregate of 3,055,000 warrants (“Post-IPO Warrants”), each warrant entitling the holder thereof to purchase one share of Digital World Class A common stock for $11.50 per share. The Post-IPO Warrants were issued concurrently with the closing of the Business Combination, and have substantially the same terms as the public warrants issued by Digital World in connection with its initial public offering, except that such Post-IPO Warrants may only be transferred to the applicable holder’s affiliates. Investors funded $10,000.0 of the $50,000.0 available under the Note Purchase Agreement before the closing of the merger and $40,000.0 immediately after Closing. The $40,000.0 of proceeds is held in a restricted account and will be released upon satisfaction of certain conditions, including the registration of the underlying shares. Conversion into Paid in Capital At the closing of the merger, certain Digital World and TMTG convertible notes were converted into common stock of the Company. The carrying value of the Digital World notes converted was $8,228.6 and the carrying value of the TMTG notes converted was $300,426.0, including the derivative liability. The Company determined the automatic discounted share-settlement feature upon certain events (e.g., SPAC, IPO, change in control, etc.) is an embedded derivative requiring bifurcation accounting as (1) the feature is not clearly and closely related to the debt host and (2) the feature meets the definition of a derivative under ASC 815 (Derivative and Hedging). Subsequent changes to the fair value of the embedded derivative flows through the Statement of Operations. The Debt (net of initial debt discount and any related debt issuance costs recorded) is accreted using the effective interest rate method under ASC 835 (Interest) until maturity. The Convertible Promissory Notes (debt host) are not subject to Subtopic 480-10. (in thousands) March 31, 2024 December 31, 2023 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 17,860.0 Notes 21 to 23 7,455.0 — Digital World Convertible Notes 50,103.0 — Total 98,258.0 40,700.0 Debt Issuance costs (240.0) (240.0) Carrying value of Convertible Promissory Notes 98,018.0 40,460.0 Less: Derivative liability component (37,234.8) (37,234.8) Liability component at date of issue 60,783.2 3,225.2 Interest charged 44,939.4 42,121.8 Loss on extinguishment of debt 542.3 — Total Liability component $ 106,264.9 $ 45,347.0 Less: Conversion to Paid in Capital (56,107.1) — Less: Short-term liability component (50,157.8) (41,818.8) Liability component at March 31, 2024 and December 31, 2023 $ — $ 3,528.2 Embedded feature component Derivative liability component $ 37,234.8 $ 37,234.8 Change in fair value of embedded derivative 207,084.1 (18,832.0) Total Derivative Liability Component 244,318.9 18,402.8 Less: Conversion to Paid in Capital (244,318.9) — Less: Short-term derivative liability component — (17,282.5) Derivative Liability Component at March 31, 2024 and December 31, 2023 — 1,120.3 The interest charged for the periods is calculated by applying the effective interest rate range of between 16.3% to 100%+ to the liability component for the period since the respective notes were issued. As of March 31, 2024, our future minimum payment of our note payable in the amount of $50,157.8 is due in March 2025.

FAIR VALUE MEASUREMENT (Q1)

FAIR VALUE MEASUREMENT (Q1)	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENT (Q1)	Mar. 31, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENT [Abstract]
FAIR VALUE MEASUREMENT	NOTE 10 - FAIR VALUE MEASUREMENT The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2. Significant other inputs that are directly or indirectly observable in the marketplace. Level 3. Significant unobservable inputs which are supported by little or no market activity. The derivative liability component of Convertible promissory notes are classified as Level 3 due to significant unobservable inputs. As of March 31, 2024 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability — Liabilities Derivative liability — As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 The estimated fair value of the conversion feature of the Derivative liability is based on traditional valuation methods including Black-Scholes option pricing models and Monte Carlo simulations.	NOTE 8 - FAIR VALUE MEASUREMENT The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2. Significant other inputs that are directly or indirectly observable in the marketplace. Level 3. Significant unobservable inputs which are supported by little or no market activity. The derivative liability is classified as Level 3 due to significant unobservable inputs. As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 As of December 31, 2022 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Liabilities Derivative liability 14,905.3 The derivative liability is remeasured to its fair value each reporting period period and upon settlement with changes in its fair value recorded in the consolidated statement of operations. The change in fair value of the derivative liability was as follows: Estimated fair value at December 31, 2021 $ 75,355.2 Change in estimated fair value (75,809.9) Additions from new convertible notes 15,360.0 Estimated fair value at December 31, 2022 14,905.3 Change in estimated fair value 2,791.6 Additions from new convertible notes 705.9 Estimated fair value at December 31, 2023 $ 18,402.8 The estimated fair value of the conversion feature of the derivative liability, a level 3 measurement was estimated using traditional valuation methods including Black-Scholes option pricing models and Monte Carlo simulations. A Black-Scholes model for Notes 1 though 8, 10, 13 and 20 and a Monte Carlo simiulation model for all other outstanding Notes as of December 31, 2023, and a Black-Scholes model for Notes 1 through 7 and a Monte Carlo simulation model for Notes 8 through 18 as of December 31, 2022. The application of the Black-Scholes model and Monte Carlo simulation requires the use of a number of inputs and significant assumptions including volatility. The following reflects the inputs and assumptions used: December 31, 2023 December 31, 2022 Stock price $17.50 $15.00 Strike price $4.00 - 10.00 and Variable $4.00 - $10.00 and Variable Volatility 69.70% - 82.00% 79.50% - 83.90% Risk-free rate 5.40% - 5.55% 1.06% - 4.76% Probability of SPAC Merger 39% 48% Term of SPAC Merger 3 months 6 months

LOSS PER SHARE (Q1)

LOSS PER SHARE (Q1)	3 Months Ended
LOSS PER SHARE (Q1)	Mar. 31, 2024
Profit/(loss) per Share attributable to common stockholders:
LOSS PER SHARE	NOTE 11 – LOSS PER SHARE Basic loss per share is calculated by dividing net income by the weighted average number of shares of stock outstanding during the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of shares outstanding during the period adjusted for the effect of dilutive potential shares from convertible notes and warrants. There were no dilutive potential common shares for three months ended March 31, 2024 and 2023, because the Company incurred a net loss and the potential dilutive shares are anti-dilutive. As such, basic and diluted losses per common share are the same. Total common stock equivalents excluded from dilutive loss per share are as follows: March 31, 2024 March 31, 2023 Convertible notes 6,250,000 — Warrants 21,491,229 — Total common stock equivalents excluded from dilutive loss per share 27,741,229 — As noted in Note 14, in connection with the litigation initiated by ARC against DWAC in the Delaware Court of Chancery and the Closing of the Business Combination, the Company deposited 4,667,033 shares into an escrow account, to be held until the action concludes. While in escrow, such shares are generally not considered by the Company to be issued and outstanding. For purposes of basic and diluted loss per share (and the table above), these shares are not included until the contingency (litigation) is resolved.

STOCKHOLDERS' EQUITY (Q1)

STOCKHOLDERS' EQUITY (Q1)	3 Months Ended	12 Months Ended
STOCKHOLDERS' EQUITY (Q1)	Mar. 31, 2024	Dec. 31, 2023
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' EQUITY	NOTE 12 – STOCKHOLDERS’ EQUITY At inception, the total number of shares of all classes of capital stock that the Company was authorized to issue was 11,000 shares of Company Stock, each having a par value of $0.000001, of which 10,000 shares were issued and outstanding, and an additional 1,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In October 2021, the total number of shares of Common Stock authorized was increased to 110,000,000, each having a par value of $0.000001. Each share of the Company’s Common Stock, automatically and without any action on the part of the Company or any respective holders thereof, was reclassified into ten thousand (10,000) shares of the Company’s Common Stock, $0.000001 par value per share, resulting in 110,000,000 shares authorized, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2022, the total number of shares of the Company’s Common Stock authorized was increased to 120,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2024, the total number of shares of the Company’s Common Stock authorized was increased to 1,000,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding. 100,000,000 of the additional authorized but unissued shares were classified as non-voting. On March 25, 2024, in connection with the merger, Digital World amended (the second amendment) and restated its certification of incorporation. Amoung other matters, Digital World’s name was changed to Trump Media and Technology Group Corp. Additionally, the Company changed its authorized capital stock to 1,000,000,000 shares, each with a par value of $0.0001 per share, consisting of (a) 999,000,000 shares of common stock and (b) 1,000,000 shares of preferred stock.	NOTE 9– STOCKHOLDERS’ EQUITY At inception, the total number of shares of all classes of capital stock that the Company was authorized to issue was 11,000 shares of Common Stock, each having a par value of $0.000001, of which 10,000 shares were issued and outstanding, and an additional 1,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In October 2021, the total number of shares of Common Stock authorized was increased to 110,000,000, each having a par value of $0.000001. Each share of the Company’s Common Stock, automatically and without any action on the part of the Company or any respective holders thereof, was reclassified into ten thousand (10,000) shares of the Company’s Common Stock, $0.000001 par value per share, resulting in 110,000,000 shares authorized, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. In January 2022, the total number of shares of the Company’s Common Stock authorized was increased to 120,000,000, each having a par value of $0.000001, of which 100,000,000 shares were issued and outstanding, and an additional 7,500,000 shares were authorized for issuance in connection with the Company’s Equity Incentive Plan. No activity pursuant to the Equity Incentive Plan occurred for the years ended December 31, 2023 and 2022.

STOCK BASED COMPENSATION (Q1)

STOCK BASED COMPENSATION (Q1)	3 Months Ended
STOCK BASED COMPENSATION (Q1)	Mar. 31, 2024
STOCK BASED COMPENSATION [Abstract]
STOCK BASED COMPENSATION	NOTE 13 – STOCK BASED COMPENSATION 2024 Equity Incentive Plan In connection with the Business Combination, TMTG’s Board adopted, and our stockholders approved, the Digital World Acquisition Corp. 2024 Equity Incentive Plan (the “2024 Equity Incentive Plan”), which became effective on March 25, 2024. The total number of shares of our common stock reserved and available for delivery under the 2024 Equity Incentive Plan at any time during the term of the 2024 Equity Incentive Plan will be equal to 13,252,544 No activity pursuant to the 2024 Equity Incentive Plan occurred for the three months ended March 31, 2024. Executive Promissory Notes In March 2024, we issued unsecured Executive Promissory Notes to certain executives, including each of our Named Executive Officers (“NEOs”) in an aggregate amount of $10,900.0, as consideration for their service to the Company through the Merger. The Executive Promissory Notes bore a zero-coupon interest rate, and became payable at the earlier of September 30, 2024, an Event of Default, or upon a Change in Control Event. The Maturity Date of the Executive Promissory Notes could be extended at the sole discretion of each executive individually for any reason, including for the purpose of allowing the Executive Promissory Notes to convert to stock or other securities upon a Change of Control Event. Upon a Change of Control Event, the Executive Promissory Notes automatically converted into either (a) shares of common stock at a fixed conversion price of $10.00 per share upon consummating a merger with DWAC, or (b) a share amount equal to the quotient of the principal amount divided by the price per share based upon the current fair value of the common stock of TMTG, for any other Change of Control Events. On March 25, 2024, we consummated a merger between DWAC and TMTG at which time the Executive Promissory Notes automatically converted into an aggregate of 1,090,000 shares of our common stock. We accounted for the Executive Promissory Notes as a liability award under ASC 718 as the Executive Promissory Notes could be converted into a variable number of shares upon a Change of Control event and the executives had the sole discretion to extend the Maturity Date which could result in the Company being required to settle the Executive Promissory Notes in cash. We remeasured the fair value of the Executive Promissory Notes at their settlement date and recorded stock-based compensation expense for these awards, within general and administration expense in the Statement of Operations, totaling $54,445.5 for the three months ended March 31, 2024. Vendor Convertible Notes In March 2024, we issued unsecured convertible notes to certain vendors in exchange for research and development services provided. These Vendor Convertible Notes were issued with an aggregate face value of $7,500.0, bore a zero-coupon interest rate, and had a maturity date in March 2027 The Vendor Convertible Notes were automatically convertible in to shares of our common stock upon consummating a merger between DWAC and TMTG at a conversion price of $10.00 per share. We measured the fair value of these Vendor Convertible Notes on their date of grant and recorded $30,142.5 of stock based compensation expense, within research and development expense in the Statement of Operations for the three months ended March 31, 2024.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Q1)	3 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Q1)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 - COMMITMENTS AND CONTINGENCIES From time-to-time, we are a party to litigation and subject to claims, suits, regulatory and government investigations, other proceedings and consent decrees in the ordinary course of business, and other unasserted claims. We investigate claims as they arise and accrue estimates for resolution of legal and other contingencies when losses are probable and reasonably estimable. Based on current known facts and circumstances, the Company currently believes that any liabilities ultimately resulting from ordinary course claims, and proceedings will not individually or in aggregate, have a material adverse effect on the Company's financial position, results of operations, or cash flows. However, the outcomes of claims legal proceedings or investigations are inherently unpredictable and subject to uncertainty, and may have an adverse effect on us because of defense costs, diversion of management resources and other factors that are not known to us or cannot be quantified at this time. We may also receive unfavorable preliminary or interim rulings in the course of litigation, and there can be no assurances that favorable final outcomes will be obtained. The final outcome of any current or future claims or lawsuits could adversely affect our business, financial position, results of operations or cash flows. We periodically evaluate developments in our legal matters that could affect the amount of liability that has previously been accrued or the reasonably possible losses that we have disclosed, and make adjustments as appropriate. In connection with the litigation initiated by ARC against DWAC in the Delaware Court of Chancery (see below) and the Closing of the Business Combination, the Company deposited 4,667,033 shares into an escrow account, to be held until the action concludes. While in escrow, such shares are generally not considered by the Company to be issued and outstanding. On March 22, 2024, the Chancery Court entered a Scheduling Order setting the case for a single-day trial on June 26, 2024. Except as indicated below, to the knowledge of our management team, there is no litigation currently pending or contemplated against us or against any of our property. We have cooperated with a FINRA inquiry concerning events (specifically, a review of trading) that preceded the public announcement of the Merger Agreement and the consummation of the Business Combination. According to FINRA’s request, the inquiry should not be construed as an indication that FINRA has determined that any violations of Nasdaq rules or federal securities laws have occurred, or as a reflection upon the merits of the securities involved or upon any person who effected transactions in such securities. Settlement in Principle Digital World was the subject of an investigation by the SEC with respect to certain statements, agreements and the timing thereof included in Digital World’s registration statements on Form S-1 in connection with its IPO and Form S-4 relating to the Business Combination (the “Investigation”). On July 3, 2023, Digital World reached an agreement in principle (the “Settlement in Principle”) in connection with the Investigation. The Settlement in Principle was subject to approval by the SEC. On July 20, 2023, the SEC approved the Settlement in Principle, announcing it settled its dispute with Digital World and entered an order (the “Order”) finding that Digital World violated certain antifraud provisions of the Securities Act and the Exchange Act, in connection with Digital World’s IPO filings on Form S-1 and the Form S-4 concerning certain statements, agreements and omissions relating to the timing and discussions Digital World had with Private TMTG regarding the proposed business combination. In the Order, Digital World agreed (i) that any amended Form S-4 filed by Digital World would be materially complete and accurate with respect to certain statements, agreements and omissions relating to the timing and discussions that Digital World had with Private TMTG regarding the proposed business combination and (ii) to pay a civil money penalty in an amount of $18 million to the SEC promptly after the closing of any merger or a comparable business combination or transaction, whether with Private TMTG or any other entity. In connection with the consummation of the Business Combination, on March 25, 2024, Digital World paid the $18 million civil penalty to the SEC pursuant to the Order. Section 16 Claim On October 20, 2023, Robert Lowinger (the “Plaintiff”) filed a complaint against Rocket One Capital, LLC (“Rocket One”), Michael Shvartsman, Bruce Garelick, and Digital World in the U.S. District Court for the Southern District of New York. According to the complaint, Digital World was named as a party in the lawsuit because the Plaintiff is seeking relief for the benefit of Digital World. In the complaint, the Plaintiff contends that, in 2021, Mr. Garelick and Rocket One were directors of Digital World and that they purchased securities of Digital World. The Plaintiff further alleges that within a six-month period from the date of their purchases, both Mr. Garelick and Rocket One sold securities in Digital World and realized profits from those sales. Additionally, the Plaintiff alleges that Mr. Shvartsman had a financial interest in the profits resulting from Rocket One’s purchases and sales of Digital World’s securities. According to the Plaintiff, under Section 16(b) of the Exchange Act (15 U.S.C. §78p(b)), Rocket One, Mr. Shvartsman, and Mr. Garelick are each required to disgorge certain trading profits to Digital World. On January 11, 2024, Digital World filed a pre-motion letter with the court, indicating Digital World’s intention to file a motion to dismiss in relation to the matter. This pre-motion letter was subsequently endorsed by the court on January 17, 2024. The court provided a deadline of January 22, 2024 for the Plaintiff to respond to Digital World’s pre-motion letter. On March 1, 2024, Digital World filed a motion to dismiss the claims against Digital World. On March 15, 2024, the Plaintiff filed an opposition to Digital World’s motion to dismiss. On March 22, 2024, Digital World filed a reply in support of its motion to dismiss the claims against Digital World. The case is Lowinger v. Rocket One Capital, LLC, et al., No. 1:23-cv-9243 (S.D.N.Y. Oct. 20, 2023). Litigation with United Atlantic Ventures (“UAV”) in Delaware On July 30, 2021, an attorney for the Trump Organization, on behalf of President Trump, declared void ab initio a services agreement that had granted TMTG, among other things, extensive intellectual property and digital media rights related to President Trump for purposes of commercializing the various Private TMTG initiatives (the “Services Agreement”). Neither Private TMTG nor Digital World was a party to such agreement. On each of January 18, 2024 and February 9, 2024, Digital World received letters from counsel to UAV, a party to the Services Agreement. The letters contained certain assertions and enclosed a copy of the Services Agreement that had been declared void two and a half years earlier. Specifically, counsel for UAV claims that the Services Agreement grants UAV rights to (1) appoint two directors to TMTG and its successors (i.e., TMTG after the Business Combination), (2) approve or disapprove of the creation of additional TMTG shares or share classes and anti-dilution protection for future issuances, and (3) a $1.0 million expense reimbursement claim. In addition, UAV asserts that the Services Agreement is not void ab initio and claims that certain events following the July 30, 2021 notification support its assertion that such Services Agreement was not void. On February 6, 2024, a representative of UAV sent a text message to a representative of a noteholder of TMTG suggesting that UAV might seek to enjoin the Business Combination. On February 9, 2024, Private TMTG received from counsel to UAV a letter similar to those letters received by Digital World, which also threatened Private TMTG with legal action regarding UAV’s alleged rights in Private TMTG, including, if necessary, an action to enjoin consummation of the Business Combination. On February 28, 2024, UAV filed a verified complaint against Private TMTG in the Chancery Court seeking declaratory and injunctive relief relating to the authorization, issuance, and ownership of stock in Private TMTG and filed a motion for expedited proceedings. On March 4, 2024, UAV filed an amended complaint, converting their action from a direct action to a purported derivative action, and adding members of the Private TMTG board as defendants. On March 6, 2024, Private TMTG filed an opposition to UAV’s motion to expedite, and UAV filed its response on March 8, 2024. On March 9, 2024, the Chancery Court held a hearing to decide UAV’s motion to expedite proceedings. During the oral argument, Private TMTG agreed that any additional shares of Private TMTG issued prior to or upon the consummation of the Business Combination would be placed in escrow pending a resolution of the dispute between the parties. The Chancery Court entered an order consistent with the foregoing on March 15, 2024, and scheduled a status conference for April 1, 2024. On March 18, 2024, Private TMTG and the former board filed a motion to dismiss the amended complaint for, among other things, failure to state a claim. On April 2, 2024, UAV filed a motion for leave to file a second amended complaint together with a motion for preliminary injunction and a motion for contempt and anti-suit injunction related to Private TMTG’s filing of a separate litigation against UAV and others in Florida state court. Private TMTG maintains that the contempt claims are meritless. Additionally, UAV filed a motion for a case scheduling order seeking to expedite discovery in advance of a hearing scheduled for April 30, 2024. On April 3, 2024, Defendants (Private TMTG and its former board) filed an opposition to the motion for scheduling order. On April 5, 2024, Defendants filed an opposition to the motion for leave to file a second amended complaint. On April 8, 2024, Defendants filed a motion to stay discovery and for protective order. The Chancery Court granted the motion for leave to file a second amended complaint on April 9, 2024, but the Chancery Court also re-assigned the case to a new judicial officer. On April 11, 2024, UAV filed its second amended complaint, naming the prior Defendants together with five new defendants—TMTG and the current directors on the TMTG Board who were not on Private TMTG’s board of directors. On April 22, 2024, all of the Defendants moved to vacate the Chancery Court’s prior order expediting the matter. Additionally, all of the Defendants moved to dismiss the second amended complaint. Following briefing and oral argument on the motion to vacate, the Chancery Court vacated the prior provisions of the March 15 order expediting the matter. On May 8, 2024, the Chancery Court stayed discovery. This matter—including Defendants’ Motion to Dismiss and UAV’s Renewed Motion for Contempt—remains pending. Lawsuit Against ARC and Patrick Orlando On February 26, 2024, representatives of ARC Global Investments II, LLC (“ARC”) claimed to Digital World that after a “more comprehensive” review, the conversion ratio for Digital World Class B common stock into Digital World Class A common stock upon the completion of the Business Combination was approximately 1.8:1. ARC’s new claim also contradicted the previous assertion by Patrick Orlando, the managing member of ARC, that the conversion ratio was 1.68:1. Digital World’s board of directors viewed these claims as an attempt by Mr. Orlando to secure personal benefits, breaching his fiduciary duty to Digital World and its shareholders. Digital World and Private TMTG initiated a lawsuit against ARC (Case No. 192862534) in the Civil Division for the Twelfth Judicial Circuit Court in Sarasota County, Florida, on February 27, 2024. The complaint sought a declaratory judgment affirming the appropriate conversion ratio as 1.34:1, as previously disclosed, damages for tortious interference with the contractual and business relationship between Private TMTG and Digital World, and damages for conspiracy with unnamed co-conspirators to interfere with the same. The complaint also sought damages for Mr. Orlando’s breach of fiduciary duty, which exposed Digital World to regulatory liability and resulted in an $18 million penalty, and for his continuous obstruction of Digital World’s merger with Private TMTG to extort various concessions that benefited only him and harmed Digital World and its shareholders. Furthermore, the complaint sought damages for the wrongful assertion of dominion over Digital World’s assets inconsistent with Digital World’s possessory rights over those assets. On March 8, 2024, Digital World voluntarily dismissed its declaratory judgment claim against ARC. On March 17, 2024, Digital World and Private TMTG filed an amended complaint, adding a claim for violation of Florida’s Deceptive and Unfair Trade Practices Act. Digital World further alleged breach of fiduciary duty of loyalty, breach of fiduciary duty of care, and conversion claims against Mr. Orlando. With respect to ARC, Digital World alleged aiding and abetting a breach of fiduciary duty. Defendants ARC and Mr. Orlando filed motions to dismiss the amended complaint and stay discovery in the action on April 3, 2024. No hearing has been set on the motions, and a case management conference is scheduled for June 17, 2024. On the afternoon of February 28, 2024, ARC’s registered agent in Wilmington, Delaware, and Mr. Orlando were served with the complaint filed by Digital World and Private TMTG. Later that day, ARC’s counsel electronically mailed Digital World’s counsel a lawsuit, filed in the Court of Chancery of the State of Delaware, alleging an impending violation of the Digital World Charter for failure to commit to issue the number of conversion shares to ARC that ARC claims it is owed upon the consummation of the Business Combination (the “Delaware Lawsuit”). The complaint claims a new conversion ratio of 1.78:1 and seeks specific performance and damages for the alleged breach of the Digital World Charter, a declaratory judgment that the certain derivative securities of Digital World should be included in the calculation of the conversion ratio, a finding that the directors of Digital World breached their fiduciary duties, and a preliminary injunction to enjoin the Business Combination until Digital World “corrected” the conversion ratio. We do not believe ARC’s 1.78:1 conversion ratio and related claims are supported by the terms of the Digital World Charter. As a result, we intend to vigorously defend Digital World’s calculation of the conversion ratio and related rights. In addition to its complaint filed on February 28, 2024, ARC also filed a motion with the Chancery Court requesting that the case schedule be expedited to enable the Chancery Court to conduct an injunction hearing prior to the March 22, 2024 shareholder vote. On March 3, 2024, Digital World filed an opposition to ARC’s motion to expedite, and ARC filed a reply on March 4, 2024. On March 5, 2024, the Chancery Court conducted a hearing to consider ARC’s request to expedite the case schedule. After hearing arguments from both sides, the Vice Chancellor denied ARC’s motion, stating that the court would not conduct a merits or injunction hearing before March 22, 2024. Consequently, the Vice Chancellor also denied ARC’s request to postpone the vote until after a merits hearing. The Chancery Court ruled that Digital World’s proposal to deposit disputed shares into an escrow account at the close of the Business Combination was adequate to prevent potential irreparable harm related to ARC’s share conversion. The court also found that Digital World’s public disclosures about ARC’s claims and possible conversion scenarios at the close of the Business Combination further mitigated the risk of irreparable harm due to insufficient disclosure for the March 22, 2024 vote. In its ruling, the Chancery Court ordered ARC and Digital World to propose a schedule by March 8, 2024, for resolving the action within 150 days following the Business Combination. The court also asked the parties to provide a stipulation by March 8, 2024, regarding ARC’s ability to maintain standing over its claim after voting in favor of the Business Combination. The court further requested the parties to agree to the creation of an escrow account for the deposit of disputed shares after the Business Combination, to be held until the action concludes. Lastly, the court asked Digital World’s counsel to submit a letter by March 8, 2024, outlining how this litigation will proceed alongside the Florida litigation filed by Digital World on February 27, 2024, in the Circuit Court of Sarasota County, Florida. On March 8, 2024, Digital World submitted a letter to the Chancery Court, stating that it voluntarily had dismissed its claim for declaratory judgment in the Circuit Court of Sarasota County, Florida. On March 22, 2024, the Chancery Court entered a Scheduling Order setting the case for a single-day trial on June 26, 2024. Discovery is ongoing. In relation to the Delaware Lawsuit, Digital World notified its shareholders on March 14, 2024, of its intention to apply a conversion ratio to all Digital World Class B common stock shares to ensure that ARC and the Non-ARC Class B Shareholders receive an equal number of common stock shares in the Company per share of Digital World Class B common stock. Accordingly, on March 21, 2024, Digital World entered into the Disputed Shares Escrow Agreements with the Escrow Agent, pursuant to which TMTG deposited into escrow the number of shares of TMTG Common Stock representing the difference between the actual conversion ratio, determined by Digital World’s board of directors upon closing of the Business Combination (which was determined to be 1.348:1), and a conversion ratio of 2.00. Any release of shares is subject to the terms and conditions of the Disputed Shares Escrow Agreements. The ultimate resolution as to whether none, a portion or all of the disputed conversion shares will be issued is not determinable at this time. As a general matter, the pursuit of the claims may be costly and time consuming and could have a material adverse effect on TMTG’s reputation and its existing stockholders and may result in counterclaims. Litigation With Patrick Orlando in Delaware On March 15, 2024, Plaintiff Patrick Orlando brought a lawsuit against Digital World in the Chancery Court seeking advancement of legal fees associated with Mr. Orlando’s involvement in civil litigation against Digital World in Florida and certain other matters (the “Advancement Lawsuit”). Mr. Orlando’s allegations relate to certain provisions in the Digital World Charter, Digital World’s bylaws, and an indemnity agreement allegedly entered into between Mr. Orlando and Digital World. Mr. Orlando alleges that those certain provisions require Digital World to pay the legal fees Mr. Orlando incurred and will incur in connection with legal proceedings in which he is involved by reason of the fact that he is or was a director or officer of Digital World. Mr. Orlando seeks a court order that (i) declares that he is entitled to legal fees for certain proceedings described in the complaint, (ii) requires Digital World to pay for legal fees incurred and future legal fees to be incurred for those proceedings, (iii) requires Digital World to pay the fees incurred to bring the Advancement Lawsuit, and (iv) requires Digital World to pay pre- and post-judgment interest on the amounts owed to Mr. Orlando. On April 3, 2024, the Chancery Court entered a Stipulation and Advancement Order (“Stipulation”), stating that Mr. Orlando is entitled to advancement of attorneys’ fees and costs incurred with legal proceedings described in the Stipulation, subject to Digital World’s right to challenge the reasonableness of those attorneys’ fees and costs. The Stipulation further states that Mr. Orlando is entitled to fees incurred in connection with enforcement of advancement rights and sets forth procedures that will govern future requests for advancement of attorneys’ fees and costs. As of May, 10, 2024, TMTG had paid or agreed to pay a total of $235.1 thousand to Mr. Orlando’s attorneys pursuant to such Stipulation. On April 23, 2024, Mr. Orlando filed a motion for leave to supplement the Advancement Lawsuit to add a claim for advancement of legal fees and expenses Mr. Orlando has incurred and will incur in connection with his defense of an action for declaratory judgment brought by members of ARC regarding Mr. Orlando’s removal as the managing member of ARC. Mr. Orlando also seeks reimbursement for the legal fees and expenses incurred in connection with his supplement to the Advancement Lawsuit, and he seeks pre-judgment and post-judgment interest on the amounts he claims are owed to him. Lawsuit Against ARC in New York On March 19, 2024, Plaintiff Digital World filed a lawsuit against ARC in New York state court alleging breach of contract and seeking injunctive relief. Digital World’s claims related to an agreement between Digital World and ARC entered into in September 2021 (the “Letter Agreement”), whereby ARC promised to vote in favor of any merger agreement presented to Digital World shareholders for a vote. Digital World alleged that it presented a merger agreement to its shareholders, but ARC withheld its vote in favor of the merger in advance of the March 22, 2024 shareholder vote. Digital World’s suit requested that the court declare ARC’s obligation to vote its shares in favor of the merger, per the Letter Agreement, and an order compelling ARC to specifically perform its obligations under the Letter Agreement. Digital World also sought an award of consequential damages for breach of contract. On March 22, 2024, Digital World voluntarily discontinued its action without prejudice after ARC cast its vote in favor of the Business Combination at the Special Meeting. Lawsuit Against UAV, Litinksy, Moss, and Orlando in Florida On March 24, 2024, Private TMTG filed a lawsuit in the Circuit Court of the Twelfth Judicial Circuit for Sarasota County, Florida (Case No. 2024 CA 001545 NC) against UAV, Andrew Litinsky, Wesley Moss, and Patrick Orlando. In view of UAV’s repeated demands concerning its alleged stock ownership and director appointment rights, the complaint alleges claims for a declaratory judgment against UAV determining that the Services Agreement is unenforceable against Private TMTG. The complaint also asserts a claim for unjust enrichment against UAV based on its failure to competently provide services to the company. Finally, the complaint asserts claims for damages for (a) breach of the fiduciary duty of loyalty against Mr. Litinsky and Mr. Moss based on their dealings with Orlando, (b) aiding and abetting and conspiracy to breach fiduciary duty against Mr. Orlando based on the same events, and (c) breach of the fiduciary duty of care against Mr. Litinsky and Mr. Moss for their gross negligence in managing the company. On April 25, 2024, Private TMTG filed a motion to consolidate this lawsuit with the Lawsuit Against ARC and Patrick Orlando in Sarasota County, Florida described above for purposes of discovery and pretrial proceedings. That motion is currently pending before the court, as is Mr. Moss, Mr. Litinsky, and UAV’s motion to stay proceedings—which is set for a hearing on June 5, 2024. Litigation with Orlando and Benessere in Miami, Florida On April 2, 2024, Patrick Orlando and Benessere Investment Group, LLC filed suit against TMTG in the Circuit Court of the Eleventh Judicial District in Miami-Dade County, Florida. Orlando and Benessere seek a declaratory judgment that TMTG is restricted from disclosing material exchanged with Orlando and Benessere pursuant to a joint defense agreement previously entered into by the Parties in addition to a request for damages for any breach of the joint defense agreement. Also on April 2, 2024, Orlando and Benessere filed a motion for preliminary injunction for enforcement of the joint defense agreement. As of May 2, 2024, the motion for preliminary injunction had not been set for hearing. Litigation with ARC Noteholders in Miami, Florida On May 8, 2024, a group of ARC noteholders (Edwin B. Tucker et al.) filed suit against ARC and DWAC n/k/a TMTG in the Circuit Court of the Eleventh Judicial District in Miami-Dade County, Florida. The noteholders seek specific performance and compensatory damages from both defendants or, in the alternative, damages for breach of contract from ARC, in connection with shares of TMTG to which the ARC noteholders assert they are entitled. As of May 10, 2024, TMTG had not been served in this action.	NOTE 10 - COMMITMENTS AND CONTINGENCIES From time-to-time, we are a party to litigation and subject to claims, suits, regulatory and government investigations, other proceedings and consent decrees in the ordinary course of business, and other unasserted claims. We investigate claims as they arise and accrue estimates for resolution of legal and other contingencies when losses are probable and reasonably estimable. Based on current known facts and circumstances, the Company currently believes that any liabilities ultimately resulting from ordinary course claims, and proceedings will not individually or in aggregate, have a material adverse effect on the Company's financial position, results of operations, or cash flows. However, the outcomes of claims, legal proceedings or investigations are inherently unpredictable and subject to uncertainty, and may have an adverse effect on us because of defense costs, diversion of management resources and other factors that are not known to us or cannot be quantified at this time. We may also receive unfavorable preliminary or interim rulings in the course of litigation, and there can be no assurances that favorable final outcomes will be obtained. The final outcome of any current or future claims or lawsuits could adversely affect our business, financial position, results of operations or cash flows. We periodically evaluate developments in our legal matters that could affect the amount of liability that has previously been accrued or the reasonably possible losses that we have disclosed, and make adjustments as appropriate. In August, TMTG irrevocably terminated all agreements with one of its vendors due to a material breach by the vendor, and TMTG reserved numerous affirmative claims against the vendor. TMTG determined during this year that payment of existing invoices, future invoices, or litigation expenses is “not probable”. Therefore, TMTG has not accrued for a related loss contingency. The total amount of liability of $1.7 million was reversed during this period. TMTG further reversed $0.5 million of additional liabilities during the current period related to vendors who relied on erroneous interpretation of supply contracts. Except as indicated below, to the knowledge of our management team, there is no litigation currently pending or contemplated against us or against any of our property. Litigation with United Atlantic Ventures (“UAV”) in Delaware On July 30, 2021, an attorney for the Trump Organization, on behalf of President Trump, declared void ab initio a services agreement that had granted TMTG, among other things, extensive intellectual property and digital media rights related to President Trump for purposes of commercializing the various Private TMTG initiatives (the “Services Agreement”). Neither Private TMTG nor Digital World was a party to such agreement. On each of January 18, 2024 and February 9, 2024, Digital World received letters from counsel to UAV, a party to the Services Agreement. The letters contained certain assertions and enclosed a copy of the Services Agreement that had been declared void two and a half years earlier. Specifically, counsel for UAV claims that the Services Agreement grants UAV rights to (1) appoint two directors to TMTG and its successors (i.e., TMTG after the Business Combination), (2) approve or disapprove of the creation of additional TMTG shares or share classes and anti-dilution protection for future issuances, and (3) a $1.0 million expense reimbursement claim. In addition, UAV asserts that the Services Agreement is not void ab initio and claims that certain events following the July 30, 2021 notification support its assertion that such Services Agreement was not void. On February 6, 2024, a representative of UAV sent a text message to a representative of a noteholder of TMTG suggesting that UAV might seek to enjoin the Business Combination. On February 9, 2024, Private TMTG received from counsel to UAV a letter similar to those letters received by Digital World, which also threatened Private TMTG with legal action regarding UAV’s alleged rights in Private TMTG, including, if necessary, an action to enjoin consummation of the Business Combination. On February 28, 2024, UAV filed a verified complaint against Private TMTG in the Chancery Court seeking declaratory and injunctive relief relating to the authorization, issuance, and ownership of stock in Private TMTG and filed a motion for expedited proceedings. On March 4, 2024, UAV filed an amended complaint, converting their action from a direct action to a purported derivative action, and adding members of the Private TMTG board as defendants. On March 6, 2024, Private TMTG filed an opposition to UAV’s motion to expedite, and UAV filed its response on March 8, 2024. On March 9, 2024, the Chancery Court held a hearing to decide UAV’s motion to expedite proceedings. During the oral argument, Private TMTG agreed that any additional shares of Private TMTG issued prior to or upon the consummation of the Business Combination would be placed in escrow pending a resolution of the dispute between the parties. The Chancery Court entered an order consistent with the foregoing on March 15, 2024, and scheduled a status conference for April 1, 2024. On March 18, 2024, Private TMTG and the former board filed a motion to dismiss the amended complaint for, among other things, failure to state a claim. On April 2, 2024, UAV filed a motion for leave to file a second amended complaint together with a motion for preliminary injunction and a motion for contempt and anti-suit injunction related to Private TMTG’s filing of a separate litigation against UAV and others in Florida state court. Private TMTG maintains that the contempt claims are meritless. Additionally, UAV filed a motion for a case scheduling order seeking to expedite discovery in advance of a hearing scheduled for April 30, 2024. On April 3, 2024, Defendants (Private TMTG and its former board) filed an opposition to the motion for scheduling order. On April 5, 2024, Defendants filed an opposition to the motion for leave to file a second amended complaint. On April 8, 2024, Defendants filed a motion to stay discovery and for protective order. The Chancery Court granted the motion for leave to file a second amended complaint on April 9, 2024, but the Chancery Court also re-assigned the case to a new judicial officer. On April 11, 2024, UAV filed its second amended complaint, naming the prior Defendants together with five new defendants—TMTG and the current directors on the TMTG Board who were not on Private TMTG’s board of directors. On April 22, 2024, all of the Defendants moved to vacate the Chancery Court’s prior order expediting the matter. Additionally, all of the Defendants moved to dismiss the second amended complaint. Following briefing and oral argument on the motion to vacate, the Chancery Court vacated the prior provisions of the March 15 order expediting the matter. On May 8, 2024, the Chancery Court stayed discovery. This matter—including Defendants’ Motion to Dismiss and UAV’s Renewed Motion for Contempt—remains pending.

SUBSEQUENT EVENTS (Q1)

SUBSEQUENT EVENTS (Q1)	3 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Q1)	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS On April 15, 2024, TMTG filed a registration statement on form S-1, which, as of May 20, 2024, had not yet been declared effective and remained subject to amendment and completion. On April 16, 2024, TMTG announced that it had finished the research and development phase of its new live TV streaming platform and would begin scaling up its own content delivery network. On May 16 and 17, 2024, respectively, the Company signed agreements to obtain data center services and purchase servers and related equipment for the project. On April 26, 2024, in accordance with the terms of the Merger Agreement, the Company officially determined that 40,000,000 Earnout Shares had been earned, after which such shares were issued.	NOTE 11 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2023, up to the date the Company issued the consolidated financial statements. Between January 22, 2024, and March 17, 2024, TMTG issued and/or amended the terms of numerous TMTG Convertible Notes, prior to the conversion of such notes on March 25, 2024, as described below. On February 28, 2024, TMTG minority shareholder United Atlantic Ventures, LLC (“UAV”) initiated litigation against TMTG in the Delaware Court of Chancery (“Chancery Court”). On March 4, 2024, UAV filed an amended complaint, adding members of the TMTG board of directors as defendants. On April 11, 2024, UAV filed a second amended complaint, naming as defendants TMTG, the Combined Entity, and members of the boards of directors of both TMTG and the Combined Entity (collectively, the “Delaware Defendants”). UAV’s second amended complaint sought primarily declaratory and injunctive relief, specifically: 1. A declaration that Section 4.8 of the Combined Entity’s Second Amended Charter is void and unenforceable as applied to UAV; 2. An injunction requiring the Combined Entity to remove the restriction legends on UAV’s stock; 3. A declaration that TMTG approved and ratified all of UAV’s rights emanating from the Services Agreement to which UAV was a party and that was declared void ab initio on July 30, 2021, by an attorney for the Trump Organization, on behalf of President Trump. TMTG was not a party to the Services Agreement. 4. A declaration that the Services Agreement is a valid and enforceable contract and that UAV has valid and enforceable rights thereunder, including the continuing right to appoint directors to TMTG’s and the Combined Entity’s boards. 5. An injunction enjoining TMTG from further prosecuting the a lawsuit TMTG filed against UAV in Florida state court on March 24, 2024; 6. Awarding UAV its attorneys’ fees and costs based upon the bad faith conduct of the Delaware Defendants and/or based on the benefit conferred on the Company [sic] and its minority stockholders through the prosecution of this action. 7. Awarding such other relief as the Chancery Court deems equitable, just and proper. On June 5, 2024, UAV filed a motion for leave to further amend its complaint. That motion, along with UAV’s renewed motion for contempt, remained pending as of the date of these financial statements. On March 25, 2024, TMTG consummated the Merger Agreement dated October 20, 2021, between Digital World Acquisition Corp. (“Digitial World” or “DWAC”), DWAC Merger Sub, TMTG, ARC Global Investments II (“ARC”), LLC and TMTG’s General Counsel, as amended on May 11, 2022, August 9, 2023 and September 29, 2023. Pursuant to the Merger Agreement, and subject to the terms and conditions set forth therein, upon the Closing, Merger Sub merged with and into TMTG, with TMTG surviving as a wholly owned subsidiary of Digital World, and with TMTG’s stockholders receiving 87,500,000 shares of Digital World Class A common stock (excluding 40,000,000 Earnout Shares), subject to certain adjustments and earnout provisions, in exchange for TMTG common stock, which is in substance, a continuation of the TMTG shareholders’ equity interests in the TMTG business, plus up to an additional 7,854,534 shares of New Digital World common stock that were issued upon conversion of outstanding TMTG Convertible Notes immediately prior to the Closing. On April 15, 2024, TMTG filed a registration statement on form S-1, which, as of the date of these financial statements, had not yet been declared effective and remained subject to amendment and completion. On April 16, 2024, TMTG announced that it had finished the research and development phase of its new live TV streaming platform and would begin scaling up its own content delivery network. On May 16 and 17, 2024, respectively, the Company signed agreements to obtain data center services and purchase servers and related equipment for the project. On April 26, 2024, in accordance with the terms of the Merger Agreement, the Company officially determined that 40,000,000 Earnout Shares had been earned, after which such shares were issued.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (FY) (Tables)	3 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (FY) (Tables)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Useful Lives for Property, Plant and Equipment	Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and computer equipment 2 - 5 years Computer equipment 3 years	Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and office equipment 2 - 5 years Computer equipment 3 years

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (FY) (Tables)	3 Months Ended	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (FY) (Tables)	Mar. 31, 2024	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Property, Plant and Equipment	Property and equipment consist of the following: (in thousands) March 31, 2024 December 31, 2023 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 120.8 Accumulated depreciation (131.7) (126.1) Property and equipment, net $ 23.7 $ 29.2	Property and equipment consist of the following: (in thousands) December 31, 2023 December 31, 2022 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 118.6 Accumulated depreciation (126.1) (65.7) Property and equipment, net $ 29.2 $ 87.4

LEASES (FY) (Tables)

LEASES (FY) (Tables)	3 Months Ended	12 Months Ended
LEASES (FY) (Tables)	Mar. 31, 2024	Dec. 31, 2023
LEASES [Abstract]
Operating Leases Included in Unaudited Condensed Consolidated Balance Sheets	Operating leases are included in the unaudited condensed consolidated Balance Sheets as follows: (in thousands) Classification March 31, 2024 December 31, 2023 Lease assets Operating lease cost ROU assets, net Assets $313.8 $353.2 Total lease assets $313.8 $353.2 Lease liabilities Operating lease liabilities, current Current liabilities $163.1 $160.3 Operating lease liabilities, non-current Liabilities 159.8 201.6 Total lease liabilities $322.9 $361.9	Operating leases are included in the consolidated Balance Sheets as follows: (in thousands) Classification December 31, 2023 December 31, 2022 Lease assets Operating lease cost ROU assets, net Assets $353.2 $507.1 Total lease assets $353.2 $507.1 Lease liabilities Operating lease liabilities, current Current liabilities $160.3 $149.4 Operating lease liabilities, non-current Liabilities 201.6 362.1 Total lease liabilities $361.9 $511.5
Components of Lease Costs	The components of lease costs, which are included in loss from operations in our unaudited condensed consolidated Statement of Operations we as follows: Three Month Period Ended (in thousands) March 31, 2024 March 31, 2023 Lease costs Operating lease costs 44.8 44.8 Total lease costs $44.8 $44.8	The components of lease costs, which are included in income/(loss) from operations in our consolidated Statement of Operations were as follows: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 Lease costs Operating lease costs 179.5 104.7 Total lease costs $179.5 $104.7
Minimum Commitments Under the Company Leases	(in thousands) March 31, 2024 2024 (remainder of) $136.1 2025 185.8 2026 31.3 Total future minimum lease payments $353.2 Amount representing interest 30.3 Present value of net future minimum lease payments 322.9	Lease commitments (in thousands) December 31, 2023 2024 $180.4 2025 185.8 2026 31.3 Total future minimum lease payments 397.5 Amount representing interest 35.6 Present value of net future minimum lease payments $361.9

INCOME TAXES (FY) (Tables)

INCOME TAXES (FY) (Tables)	12 Months Ended
INCOME TAXES (FY) (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax Expense	The following reconciles the total income tax benefit, based on the U.S. Federal statutory income tax rate of 21% for the twelve month periods ended December 31, 2023 and December 31, 2022, with TMTG’s recognized income tax expense: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 U.S. Statutory federal income tax expense/(benefit) $(12,219.7) $ 10,610.0 Permanent items State income taxes, net of federal effect 1.1 2,633.1 Non-deductible expenses 334.6 3.0 Change in valuation allowance 11,885.1 (13,245.9) Income tax expense $ 1.1 $ 0.2
Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of December 31, 2023 and 2022 are as follows: (in thousands) December 31, 2023 December 31, 2022 Deferred tax assets Software and other claimed assets $ 360.6 $ 1,810.5 Net operating loss (NOL) 9,474.7 4,478.1 Convertible promissory notes and derivative liability 3,853.2 — Total deferred tax assets 13,688.5 6,288.6 Deferred tax liabilities Property and equipment (6.2) (18.2) Convertible promissory notes and derivative liability — (4,473.2) Total deferred tax liabilities (6.2) (4,491.4) Net deferred tax assets 13,682.3 1,797.2 Valuation allowance (13,682.3) (1,797.2) Net deferred tax, net of valuation allowance $ — $ —

CONVERTIBLE PROMISSORY NOTES _2

CONVERTIBLE PROMISSORY NOTES (FY) (Tables)	3 Months Ended	12 Months Ended
CONVERTIBLE PROMISSORY NOTES (FY) (Tables)	Mar. 31, 2024	Dec. 31, 2023
CONVERTIBLE PROMISSORY NOTES [Abstract]
Convertible Promissory Notes	The Convertible Promissory Notes (debt host) are not subject to Subtopic 480-10. (in thousands) March 31, 2024 December 31, 2023 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 17,860.0 Notes 21 to 23 7,455.0 — Digital World Convertible Notes 50,103.0 — Total 98,258.0 40,700.0 Debt Issuance costs (240.0) (240.0) Carrying value of Convertible Promissory Notes 98,018.0 40,460.0 Less: Derivative liability component (37,234.8) (37,234.8) Liability component at date of issue 60,783.2 3,225.2 Interest charged 44,939.4 42,121.8 Loss on extinguishment of debt 542.3 — Total Liability component $ 106,264.9 $ 45,347.0 Less: Conversion to Paid in Capital (56,107.1) — Less: Short-term liability component (50,157.8) (41,818.8) Liability component at March 31, 2024 and December 31, 2023 $ — $ 3,528.2 Embedded feature component Derivative liability component $ 37,234.8 $ 37,234.8 Change in fair value of embedded derivative 207,084.1 (18,832.0) Total Derivative Liability Component 244,318.9 18,402.8 Less: Conversion to Paid in Capital (244,318.9) — Less: Short-term derivative liability component — (17,282.5) Derivative Liability Component at March 31, 2024 and December 31, 2023 — 1,120.3	As of December 31, 2023 and 2022, none of the of the Notes outstanding were called. (in thousands) December 31, 2023 December 31, 2022 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 15,360.0 40,700.0 38,200.0 Debt Issuance costs (240.0) (240.0) Nominal value of Convertible Promissory Notes 40,460.0 37,960.0 Derivative liability Component (37,234.8) (36,528.7) Liability component at date of issue 3,225.2 1,431.3 Interest charged 42,121.8 2,692.6 Interest paid — — Total Liability component $ 45,347.0 $ 4,123.9 Less: Short-term liability component (41,818.8) (4,123.9) Long-term liability component at December 31, 2023 and December 31, 2022 $ 3,528.2 $ — (in thousands) December 31, 2023 December 31, 2022 Embedded feature Component Derivative liability Component $ 37,234.8 $ 36,528.7 Change in fair value of Embedded derivative (18,832.0) (21,623.4) Total Derivative Liability Component 18,402.8 14,905.3 Less: Short-term Derivative Liability Component (17,282.5) (14,905.3) Long-term derivative liability component $ 1,120.3 $ —

FAIR VALUE MEASUREMENT (FY) (Ta

FAIR VALUE MEASUREMENT (FY) (Tables)	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENT (FY) (Tables)	Mar. 31, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENT [Abstract]
Fair Value Measurement	The derivative liability component of Convertible promissory notes are classified as Level 3 due to significant unobservable inputs. As of March 31, 2024 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability — Liabilities Derivative liability — As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3	The derivative liability is classified as Level 3 due to significant unobservable inputs. As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 As of December 31, 2022 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Liabilities Derivative liability 14,905.3
Change in Fair Value of Derivative Liability		The change in fair value of the derivative liability was as follows: Estimated fair value at December 31, 2021 $ 75,355.2 Change in estimated fair value (75,809.9) Additions from new convertible notes 15,360.0 Estimated fair value at December 31, 2022 14,905.3 Change in estimated fair value 2,791.6 Additions from new convertible notes 705.9 Estimated fair value at December 31, 2023 $ 18,402.8
Schedule of Black Scholes Model for the Level 3 Measurement		The estimated fair value of the conversion feature of the derivative liability, a level 3 measurement was estimated using traditional valuation methods including Black-Scholes option pricing models and Monte Carlo simulations. A Black-Scholes model for Notes 1 though 8, 10, 13 and 20 and a Monte Carlo simiulation model for all other outstanding Notes as of December 31, 2023, and a Black-Scholes model for Notes 1 through 7 and a Monte Carlo simulation model for Notes 8 through 18 as of December 31, 2022. The application of the Black-Scholes model and Monte Carlo simulation requires the use of a number of inputs and significant assumptions including volatility. The following reflects the inputs and assumptions used: December 31, 2023 December 31, 2022 Stock price $17.50 $15.00 Strike price $4.00 - 10.00 and Variable $4.00 - $10.00 and Variable Volatility 69.70% - 82.00% 79.50% - 83.90% Risk-free rate 5.40% - 5.55% 1.06% - 4.76% Probability of SPAC Merger 39% 48% Term of SPAC Merger 3 months 6 months

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Q1) (Tables)	3 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Q1) (Tables)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Useful Lives for Property, Plant and Equipment	Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and computer equipment 2 - 5 years Computer equipment 3 years	Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Useful lives for property and equipment are as follows: Asset Type Range Furniture and office equipment 2 - 5 years Computer equipment 3 years

RECAPITALIZATION (Q1) (Tables)

RECAPITALIZATION (Q1) (Tables)	3 Months Ended
RECAPITALIZATION (Q1) (Tables)	Mar. 31, 2024
Recapitalization [Abstract]
Reconciles Elements of Business Combination to Statements of Cash Flows and Statement of Changes in Stockholders' Equity (Deficit)	The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows and the condensed consolidated statement of changes in stockholders’ equity (deficit) for the period ended March 31, 2024: Cash-trust and cash, net of redemptions 233,017.5 Add: other assets — Less: accrued expenses (3,292.9) Less: notes payable (10,103.0) Reverse recapitalization, net 219,621.6
Number of Shares Common Stock Issued	The number of shares of common stock issued immediately following the consummation of the Business Combination were: Digital World common stock, outstanding prior to the Business Combination 39,636,904 Shares issued to Digital World convertible noteholders, converted immediately prior to Business Combination 1,709,145 Predecessor TMTG Shares (1) 87,500,000 Shares Issued to TMTG convertible noteholders 7,854,534 Common stock immediately after the Business Combination (2) 136,700,583 (1) Includes 614,640 shares outstanding and held in escrow. (2) Excludes 4,667,033 shares not outstanding and held in escrow.
Number of Predecessor Shares Determined	The number of Predecessor TMTG shares was determined as follows: Predecessor TMTG Shares Shares issued to shareholders of Predecessor TMTG Common stock 100,000,000 87,500,000 100,000,000 $87,500,000

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT (Q1) (Tables)	3 Months Ended	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Q1) (Tables)	Mar. 31, 2024	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Property, Plant and Equipment	Property and equipment consist of the following: (in thousands) March 31, 2024 December 31, 2023 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 120.8 Accumulated depreciation (131.7) (126.1) Property and equipment, net $ 23.7 $ 29.2	Property and equipment consist of the following: (in thousands) December 31, 2023 December 31, 2022 Property and equipment Furniture and equipment $ 34.5 $ 34.5 Computer equipment 120.8 118.6 Accumulated depreciation (126.1) (65.7) Property and equipment, net $ 29.2 $ 87.4

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Q1) (Tables)	3 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Q1) (Tables)	Mar. 31, 2024
ACCOUNTS PAYABLE AND ACCRUED EXPENSES [Abstract]
Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consisted of the following: (in thousands) March 31, 2024 December 31, 2023 Accounts payable $1,147.7 $1,600.7 Other accrued expenses 5,526.1 — Income tax payable 2,522.7 — Franchise tax payable 508.2 — Accounts payable and accrued expenses $9,704.7 $1,600.7

LEASES (Q1) (Tables)

LEASES (Q1) (Tables)	3 Months Ended	12 Months Ended
LEASES (Q1) (Tables)	Mar. 31, 2024	Dec. 31, 2023
LEASES [Abstract]
Operating Leases Included in Unaudited Condensed Consolidated Balance Sheets	Operating leases are included in the unaudited condensed consolidated Balance Sheets as follows: (in thousands) Classification March 31, 2024 December 31, 2023 Lease assets Operating lease cost ROU assets, net Assets $313.8 $353.2 Total lease assets $313.8 $353.2 Lease liabilities Operating lease liabilities, current Current liabilities $163.1 $160.3 Operating lease liabilities, non-current Liabilities 159.8 201.6 Total lease liabilities $322.9 $361.9	Operating leases are included in the consolidated Balance Sheets as follows: (in thousands) Classification December 31, 2023 December 31, 2022 Lease assets Operating lease cost ROU assets, net Assets $353.2 $507.1 Total lease assets $353.2 $507.1 Lease liabilities Operating lease liabilities, current Current liabilities $160.3 $149.4 Operating lease liabilities, non-current Liabilities 201.6 362.1 Total lease liabilities $361.9 $511.5
Components of Lease Costs	The components of lease costs, which are included in loss from operations in our unaudited condensed consolidated Statement of Operations we as follows: Three Month Period Ended (in thousands) March 31, 2024 March 31, 2023 Lease costs Operating lease costs 44.8 44.8 Total lease costs $44.8 $44.8	The components of lease costs, which are included in income/(loss) from operations in our consolidated Statement of Operations were as follows: Twelve Month Period Ended (in thousands) December 31, 2023 December 31, 2022 Lease costs Operating lease costs 179.5 104.7 Total lease costs $179.5 $104.7
Minimum Commitments Under the Company Leases	(in thousands) March 31, 2024 2024 (remainder of) $136.1 2025 185.8 2026 31.3 Total future minimum lease payments $353.2 Amount representing interest 30.3 Present value of net future minimum lease payments 322.9	Lease commitments (in thousands) December 31, 2023 2024 $180.4 2025 185.8 2026 31.3 Total future minimum lease payments 397.5 Amount representing interest 35.6 Present value of net future minimum lease payments $361.9

CONVERTIBLE PROMISSORY NOTES _3

CONVERTIBLE PROMISSORY NOTES AND WARRANTS (Q1) (Tables)	3 Months Ended	12 Months Ended
CONVERTIBLE PROMISSORY NOTES AND WARRANTS (Q1) (Tables)	Mar. 31, 2024	Dec. 31, 2023
CONVERTIBLE PROMISSORY NOTES AND WARRANTS [Abstract]
Convertible Promissory Notes	The Convertible Promissory Notes (debt host) are not subject to Subtopic 480-10. (in thousands) March 31, 2024 December 31, 2023 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 17,860.0 Notes 21 to 23 7,455.0 — Digital World Convertible Notes 50,103.0 — Total 98,258.0 40,700.0 Debt Issuance costs (240.0) (240.0) Carrying value of Convertible Promissory Notes 98,018.0 40,460.0 Less: Derivative liability component (37,234.8) (37,234.8) Liability component at date of issue 60,783.2 3,225.2 Interest charged 44,939.4 42,121.8 Loss on extinguishment of debt 542.3 — Total Liability component $ 106,264.9 $ 45,347.0 Less: Conversion to Paid in Capital (56,107.1) — Less: Short-term liability component (50,157.8) (41,818.8) Liability component at March 31, 2024 and December 31, 2023 $ — $ 3,528.2 Embedded feature component Derivative liability component $ 37,234.8 $ 37,234.8 Change in fair value of embedded derivative 207,084.1 (18,832.0) Total Derivative Liability Component 244,318.9 18,402.8 Less: Conversion to Paid in Capital (244,318.9) — Less: Short-term derivative liability component — (17,282.5) Derivative Liability Component at March 31, 2024 and December 31, 2023 — 1,120.3	As of December 31, 2023 and 2022, none of the of the Notes outstanding were called. (in thousands) December 31, 2023 December 31, 2022 Convertible Promissory Notes Notes 1 to 7 $ 5,340.0 $ 5,340.0 Notes 8 to 12 17,500.0 17,500.0 Notes 13 to 20 17,860.0 15,360.0 40,700.0 38,200.0 Debt Issuance costs (240.0) (240.0) Nominal value of Convertible Promissory Notes 40,460.0 37,960.0 Derivative liability Component (37,234.8) (36,528.7) Liability component at date of issue 3,225.2 1,431.3 Interest charged 42,121.8 2,692.6 Interest paid — — Total Liability component $ 45,347.0 $ 4,123.9 Less: Short-term liability component (41,818.8) (4,123.9) Long-term liability component at December 31, 2023 and December 31, 2022 $ 3,528.2 $ — (in thousands) December 31, 2023 December 31, 2022 Embedded feature Component Derivative liability Component $ 37,234.8 $ 36,528.7 Change in fair value of Embedded derivative (18,832.0) (21,623.4) Total Derivative Liability Component 18,402.8 14,905.3 Less: Short-term Derivative Liability Component (17,282.5) (14,905.3) Long-term derivative liability component $ 1,120.3 $ —

FAIR VALUE MEASUREMENT (Q1) (Ta

FAIR VALUE MEASUREMENT (Q1) (Tables)	3 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENT (Q1) (Tables)	Mar. 31, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENT [Abstract]
Fair Value Measurement	The derivative liability component of Convertible promissory notes are classified as Level 3 due to significant unobservable inputs. As of March 31, 2024 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability — Liabilities Derivative liability — As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3	The derivative liability is classified as Level 3 due to significant unobservable inputs. As of December 31, 2023 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Current Liabilites Derivative liability 17,282.5 Liabilities Derivative liability 1,120.3 As of December 31, 2022 (in thousands) Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Liabilities Derivative liability 14,905.3

LOSS PER SHARE (Q1) (Tables)

LOSS PER SHARE (Q1) (Tables)	3 Months Ended
LOSS PER SHARE (Q1) (Tables)	Mar. 31, 2024
Profit/(loss) per Share attributable to common stockholders:
Common Stock Equivalents Excluded from Dilutive Loss Per Share	Total common stock equivalents excluded from dilutive loss per share are as follows: March 31, 2024 March 31, 2023 Convertible notes 6,250,000 — Warrants 21,491,229 — Total common stock equivalents excluded from dilutive loss per share 27,741,229 —

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Liquidity and Going Concern (FY) (Details) - USD ($)	3 Months Ended		12 Months Ended		35 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Liquidity and Going Concern [Abstract]
Cash from operations	$ (9,316,000)	$ (3,774,500)	$ (9,733,500)	$ (24,201,500)	$ 37,732,000
Proceeds from issuance of convertible promissory notes	$ 47,455,000	$ 0	3,500,000	$ 15,360,000	40,460,000
Net cash proceeds from business combination			273,017,500		273,017,500
Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination			233,017,500		233,017,500
Restricted Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination			$ 40,000,000		$ 40,000,000

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Principles of Consolidation (FY) (Details)	Oct. 31, 2021
T Media Tech LLC [Member]
Business Combination, Description [Abstract]
Ownership percentage	100%

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Useful Lives for Property, Plant and Equipment (FY) (Details)	Mar. 31, 2024	Dec. 31, 2023
Furniture and Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	2 years	2 years
Furniture and Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	5 years	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	3 years	3 years

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Revenue Recognition (FY) (Details) - Customer	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue Recognition [Abstract]
Number of customers	1
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer 1 [Member]
Revenue Recognition [Abstract]
Revenue percentage	88.50%	77%

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Unearned Revenue (FY) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Unearned revenue recognized	$ 695,900	$ 386,900
Deferred revenue reorganization period	12 months	12 months
Unearned revenue	$ 3,717,200	$ 4,413,100	$ 0
Percentage of unearned revenue		100%	0%
Percentage of accounts receivable		0%	45%

SIGNIFICANT ACCOUNTING POLIC_12

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Marketing and Sales (FY) (Details) - USD ($)	3 Months Ended				12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023		Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Selling and Marketing Expense	$ 1,070,400	[1]	$ 256,100	[1]	$ 1,279,600	$ 625,900

[1]Costs of operating expenses include stock based compensation expense as follows:

SIGNIFICANT ACCOUNTING POLIC_13

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Commitments and Contingencies (FY) (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Loss contingencies	$ 0	$ 0

PROPERTY AND EQUIPMENT (FY) (De

PROPERTY AND EQUIPMENT (FY) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment, Net [Abstract]
Accumulated depreciation	$ (131,700)	$ (126,100)	$ (65,700)
Property and equipment, net	23,700	29,200	87,400
Furniture and Fixtures [Member]
Property, Plant and Equipment, Net [Abstract]
Property, plant and equipment, gross	34,500	34,500	34,500
Computer Equipment [Member]
Property, Plant and Equipment, Net [Abstract]
Property, plant and equipment, gross	$ 120,800	$ 120,800	$ 118,600

LEASES (FY) (Details)

LEASES (FY) (Details) - USD ($)	3 Months Ended		12 Months Ended
LEASES (FY) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
LEASES [Abstract]
ROU asset offsetting			$ 0	$ 593,900
Right of use assets obtained in exchange for operating lease liability			$ 0	593,900
Incremental borrowing rate		7.01%	7.01%
Remaining useful life		2 years 2 months 1 day	2 years 2 months 1 day
Lease Assets [Abstract]
Lease assets	$ 313,800	$ 353,200	$ 353,200	$ 507,100
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Assets	Assets	Assets	Assets
Total lease assets	$ 313,800	$ 353,200	$ 353,200	$ 507,100
Lease Liabilities [Abstract]
Operating lease liabilities, current	$ 163,100	$ 160,300	$ 160,300	$ 149,400
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current liabilities	Current liabilities	Current liabilities	Current liabilities
Operating lease liabilities, non-current	$ 159,800	$ 201,600	$ 201,600	$ 362,100
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Liabilities	Liabilities	Liabilities	Liabilities
Total lease liabilities	$ 322,900	$ 361,900	$ 361,900	$ 511,500
Lease Costs [Abstract]
Operating lease costs	44,800	44,800	179,500	104,700
Total lease costs	44,800	44,800	179,500	104,700
Minimum Commitment Under Company leases [Abstract]
2024	185,800	180,400	180,400
2025	31,300	185,800	185,800
2026		31,300	31,300
Total	353,200	397,500	397,500
Amount representing interest	30,300	35,600	35,600
Total lease liabilities	$ 322,900	$ 361,900	$ 361,900	$ 511,500

INCOME TAXES, Income Tax Benefi

INCOME TAXES, Income Tax Benefit (FY) (Details) - USD ($)	3 Months Ended		12 Months Ended
INCOME TAXES, Income Tax Benefit (FY) (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	21%		21%	21%
Income Tax Expense [Abstract]
U.S. Statutory federal income tax expense/(benefit)			$ (12,219,700)	$ 10,610,000
Permanent Items [Abstract]
State income taxes, net of federal effect			1,100	2,633,100
Non-deductible expenses			334,600	3,000
Change in valuation allowance			11,885,100	(13,245,900)
Income tax provision	$ 0	$ 0	$ 1,100	$ 200

INCOME TAXES, Deferred Tax Asse

INCOME TAXES, Deferred Tax Assets and Deferred Tax Liabilities (FY) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets [Abstract]
Software and other claimed assets	$ 360,600	$ 1,810,500
Net operating loss (NOL)	9,474,700	4,478,100
Convertible promissory notes and derivative liability	3,853,200	0
Total deferred tax assets	13,688,500	6,288,600
Deferred tax liabilities [Abstract]
Property, plant & equipment	(6,200)	(18,200)
Convertible promissory notes and derivative liability	0	(4,473,200)
Total deferred tax liabilities	(6,200)	(4,491,400)
Net deferred tax assets	13,682,300	1,797,200
Valuation allowance	(13,682,300)	(1,797,200)
Net deferred tax, net of valuation allowance	$ 0	$ 0

OTHER INCOME - RELATED PARTY,_3

OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE (FY) (Details) - USD ($)	1 Months Ended	3 Months Ended			12 Months Ended
	May 31, 2022	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income, Related Party Receivable and Payable [Abstract]
Interest charges		$ 2,817,600	$ 2,024,300		$ 39,429,100	$ 2,038,700
Related party payables		262,000			0
Licensing Agreement [Member]
Other Income, Related Party Receivable and Payable [Abstract]
Proceeds from related party				$ 95,500
Repayment from related party	$ 95,500
Related Party [Member] \| Consulting Services Agreement [Member] \| Trishul, LLC [Member]
Other Income, Related Party Receivable and Payable [Abstract]
Payment to related party		30,000	40,000		131,700	50,000
Related party payables		0	10,000		0	20,000
Related Party [Member] \| Consulting Services Agreement [Member] \| Hudson Digital, LLC [Member]
Other Income, Related Party Receivable and Payable [Abstract]
Payment to related party		60,000	60,000		240,000	240,000
Related party payables		600,000	$ 0		0	0
Related Party [Member] \| Licensing Agreement [Member]
Other Income, Related Party Receivable and Payable [Abstract]
Other income					0	0	$ 2,123,300
Other receivable							23,300
Related party sale cost							$ 0
Interest charges					0
Sponsor [Member] \| Digital World Acquisition Corp [Member]
Other Income, Related Party Receivable and Payable [Abstract]
Proceeds from related party					$ 41,000	$ 41,000
Related party payables		$ 41,000

CONVERTIBLE PROMISSORY NOTES, S

CONVERTIBLE PROMISSORY NOTES, Summary of Convertible Promissory Notes (FY) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 98,258,000	$ 40,700,000
Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument effective rate percentage	16.30%
Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument effective rate percentage	100%
Convertible Promissory Notes 1-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 5,340,000	$ 5,340,000	$ 5,340,000
Debt maturity term	24 months	24 months
Debt instrument interest rate	5%	5%
Debt instrument, convertible, conversion price	$ 4	$ 4
Convertible Promissory Notes 1-2 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible conversion price percentage of initial public offering stock price	40%	40%
Convertible Promissory Notes 3-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible conversion price percentage of initial public offering stock price	40%	40%
Convertible Promissory Notes 8-12 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 17,500,000	$ 17,500,000	$ 17,500,000
Convertible Promissory Notes 8-12 [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible price minimum percentage of stock price applied	50%	50%
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price	$ 25	$ 25
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price	21	21
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price Three [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price	20	20
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger One [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger	50	50
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger Two [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger	42	42
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger Three [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger	$ 40	$ 40
Convertible Promissory Notes 8-12 [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt maturity term	18 months	18 months
Debt instrument interest rate	5%	5%
Convertible Promissory Notes 8-12 [Member] \| Minimum [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price	$ 10	$ 10
Convertible Promissory Notes 8-12 [Member] \| Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt maturity term	36 months	36 months
Debt instrument interest rate	10%	10%
Convertible Promissory Notes 13-19 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 18,360,000	$ 18,360,000
Debt maturity term	18 months	18 months
Convertible Promissory Notes 13-19 [Member] \| Debt Instrument Conversion Price One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price		$ 25
Convertible Promissory Notes 13-19 [Member] \| Debt Instrument Conversion Price Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price		$ 21
Convertible Promissory Notes 13-19 [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument interest rate	5%	5%
Debt instrument, convertible, conversion price	$ 21
Convertible Promissory Notes 13-19 [Member] \| Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument interest rate	10%	10%
Debt instrument, convertible, conversion price	$ 25
Convertible Promissory Notes 20 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount		$ 500,000
Debt maturity term		18 months
Debt instrument interest rate		10%
Debt instrument convertible price minimum percentage of stock price applied		50%
Convertible Promissory Notes 20 [Member] \| Debt Instrument Conversion Price One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price		$ 25
Convertible Promissory Notes 20 [Member] \| Debt Instrument Conversion Price Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price		21
Convertible Promissory Notes 20 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger		50
Convertible Promissory Notes 20 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger		42
Convertible Promissory Notes 20 [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price		$ 10
Convertible Promissory Notes Liability Component [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument effective rate percentage		16.30%
Convertible Promissory Notes Liability Component [Member] \| Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument effective rate percentage		100%

CONVERTIBLE PROMISSORY NOTES, C

CONVERTIBLE PROMISSORY NOTES, Convertible promissory notes (FY) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 98,258,000	$ 40,700,000
Debt Issuance costs	(240,000)	(240,000)
Nominal value of Convertible Promissory Notes	98,018,000	40,460,000
Derivative liability Component	(37,234,800)	(37,234,800)
Liability component at date of issue	60,783,200	3,225,200
Interest charged	44,939,400	42,121,800
Total Liability component	106,264,900	$ 45,347,000
Derivative Liability, Statement of Financial Position [Extensible Enumeration]		Less: Short-term Derivative Liability Component, Derivative Liability Component	Less: Short-term Derivative Liability Component, Derivative Liability Component
Less: Short-term liability component	(50,157,800)	$ (41,818,800)	$ (4,123,900)
Liability component	0	3,528,200	0
Embedded feature Component [Abstract]
Derivative liability Component	37,234,800	37,234,800
Change in fair value of Embedded derivative	207,084,100	(18,832,000)
Total Derivative Liability Component	244,318,900	18,402,800	14,905,300	$ 75,355,200
Less: Short-term Derivative Liability Component	0	(17,282,500)	(14,905,300)
Derivative Liability Component	0	1,120,300	0
Convertible Promissory Notes 1-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	5,340,000	5,340,000	5,340,000
Convertible Promissory Notes 8 -12 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	17,500,000	17,500,000	17,500,000
Convertible Promissory Notes 13 -20 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount	$ 17,860,000	17,860,000	15,360,000
Convertible Promissory Note [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument face amount		40,700,000	38,200,000
Debt Issuance costs		(240,000)	(240,000)
Nominal value of Convertible Promissory Notes		40,460,000	37,960,000
Derivative liability Component		(37,234,800)	(36,528,700)
Liability component at date of issue		3,225,200	1,431,300
Interest charged		42,121,800	2,692,600
Interest paid		0	0
Total Liability component		45,347,000	4,123,900
Less: Short-term liability component		(41,818,800)	(4,123,900)
Liability component		3,528,200	0
Embedded feature Component [Abstract]
Derivative liability Component		37,234,800	36,528,700
Change in fair value of Embedded derivative		(18,832,000)	(21,623,400)
Total Derivative Liability Component		18,402,800	14,905,300
Less: Short-term Derivative Liability Component		(17,282,500)	(14,905,300)
Derivative Liability Component		$ 1,120,300	$ 0

FAIR VALUE MEASUREMENT (FY) (De

FAIR VALUE MEASUREMENT (FY) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Liabilites [Abstract]
Derivative liability	$ 0	$ 17,282,500	$ 14,905,300
Liabilities [Abstract]
Derivative Liability	0	1,120,300	0
Level 1 [Member]
Current Liabilites [Abstract]
Derivative liability
Liabilities [Abstract]
Derivative Liability
Level 2 [Member]
Current Liabilites [Abstract]
Derivative liability
Liabilities [Abstract]
Derivative Liability
Level 3 [Member]
Current Liabilites [Abstract]
Derivative liability	0	17,282,500
Liabilities [Abstract]
Derivative Liability	$ 0	$ 1,120,300	$ 14,905,300

FAIR VALUE MEASUREMENT, Derivat

FAIR VALUE MEASUREMENT, Derivative Liability (FY) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Derivative Liability [Roll Forward]
Estimated fair value	$ 18,402,800	$ 14,905,300	$ 14,905,300	$ 75,355,200
Change in fair value of derivative liabilities	225,916,000	$ (5,659,900)	2,791,600	(75,809,900)
Additions from new convertible notes			705,900	15,360,000
Estimated fair value	$ 244,318,900		$ 18,402,800	$ 14,905,300

FAIR VALUE MEASUREMENT, Key Ass

FAIR VALUE MEASUREMENT, Key Assumptions (FY) (Details)	12 Months Ended
FAIR VALUE MEASUREMENT, Key Assumptions (FY) (Details)	Dec. 31, 2023	Dec. 31, 2022
Key Assumptions [Abstract]
Probability of SPAC Merger	39%	48%
Term of SPAC Merger	3 months	6 months
Stock Price [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	17.5	15
Strike Price [Member] \| Minimum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	4	4
Strike Price [Member] \| Maximum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	10	10
Volatility [Member] \| Minimum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	0.697	0.795
Volatility [Member] \| Maximum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	0.82	0.839
Risk-Free Rate [Member] \| Minimum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	0.054	0.0106
Risk-Free Rate [Member] \| Maximum [Member]
Key Assumptions [Abstract]
Derivative liability, measurement input	0.0555	0.0476

STOCKHOLDERS' EQUITY (FY) (Deta

STOCKHOLDERS' EQUITY (FY) (Details) - $ / shares	12 Months Ended
STOCKHOLDERS' EQUITY (FY) (Details) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024		Mar. 25, 2024	Jan. 31, 2024	Jan. 31, 2022	Oct. 31, 2021	Feb. 08, 2021
Common Stock [Abstract]
Capital stock authorized (in shares)					1,000,000,000				11,000
Common shares, shares authorized (in shares)	999,000,000	120,000,000	999,000,000			1,000,000,000	120,000,000	110,000,000	11,000
Common shares, par value (in dollars per share)	$ 0.0001	$ 0.000001	$ 0.0001			$ 0.000001	$ 0.000001	$ 0.000001	$ 0.000001
Common shares, shares issued (in shares)	87,500,000	100,000,000	136,700,583			100,000,000	100,000,000	100,000,000	10,000
Common shares, shares outstanding (in shares)	87,500,000	100,000,000	136,700,583	[1]		100,000,000	100,000,000	100,000,000	10,000
Common stock, shares reclassified (in shares)								10,000
Stock Based Compensation (in shares)	0	0
Equity Incentive Plan [Member]
Common Stock [Abstract]
Common shares, shares authorized (in shares)						100,000,000	7,500,000	7,500,000	1,000

[1]Excludes 4,667,033 shares not outstanding and held in escrow

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (FY) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2023	Jan. 18, 2024
Subsidiary, Sale of Stock [Line Items]
Accrued related loss contingency		$ 0
Reversal of liability	$ 1.7
Reversal of additional liabilities	$ 0.5
Services Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Expense reimbursement claim			$ 1

SUBSEQUENT EVENTS (FY) (Details

SUBSEQUENT EVENTS (FY) (Details) - shares		3 Months Ended
SUBSEQUENT EVENTS (FY) (Details) - shares	Mar. 26, 2024	Mar. 31, 2024	Apr. 26, 2024	Mar. 25, 2024
Subsequent Event [Line Items]
Number of shares issued (in shares)		100,000,000
Earnout shares had been earned and issued (in shares)		40,000,000		40,000,000
Shares issued upon conversion of convertible notes (in shares)		7,854,534
Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)		100,000,000
Digital World Acquisition Corp. [Member]
Subsequent Event [Line Items]
Shares issued upon conversion of convertible notes (in shares)		1,709,145
Digital World Acquisition Corp. [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Shares issued upon conversion of convertible notes (in shares)	7,854,534
Common Class A [Member] \| Digital World Acquisition Corp. [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)	87,500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Earnout shares had been earned and issued (in shares)			40,000,000	40,000,000
Subsequent Event [Member] \| Digital World Acquisition Corp. [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Shares issued upon conversion of convertible notes (in shares)	7,854,534
Subsequent Event [Member] \| Common Class A [Member] \| Digital World Acquisition Corp. [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)	87,500,000

DESCRIPTION OF BUSINESS (Q1) (D

DESCRIPTION OF BUSINESS (Q1) (Details) - shares		3 Months Ended
DESCRIPTION OF BUSINESS (Q1) (Details) - shares	Mar. 26, 2024	Mar. 31, 2024	Mar. 25, 2024
Description of Business [Abstract]
Number of shares issued (in shares)		100,000,000
Earnout shares had been earned and issued (in shares)		40,000,000	40,000,000
Shares issued upon conversion of convertible notes (in shares)		7,854,534
Common Stock [Member]
Description of Business [Abstract]
Number of shares issued (in shares)		100,000,000
Digital World Acquisition Corp [Member]
Description of Business [Abstract]
Shares issued upon conversion of convertible notes (in shares)		1,709,145
Digital World Acquisition Corp [Member] \| Common Stock [Member]
Description of Business [Abstract]
Shares issued upon conversion of convertible notes (in shares)	7,854,534
Common Class A [Member] \| Digital World Acquisition Corp [Member]
Description of Business [Abstract]
Number of shares issued (in shares)	87,500,000

SIGNIFICANT ACCOUNTING POLIC_14

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Liquidity and Going Concern (Q1) (Details) - USD ($)	3 Months Ended		12 Months Ended		35 Months Ended	38 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Mar. 31, 2024	Feb. 28, 2024
Liquidity and Going Concern [Abstract]
Cash consumed from operations	$ (9,316,000)	$ (3,774,500)	$ (9,733,500)	$ (24,201,500)	$ 37,732,000
Average Annual Cash Provided by (Used in) Operating Activities					(12,577,300)
Net cash proceeds from business combination			273,017,500		273,017,500
Aggregate principal amount	98,258,000		40,700,000		40,700,000	$ 98,258,000
Current assets	274,101,100		2,981,200	10,642,200	2,981,200	274,101,100
Current liabilities	64,004,800		65,275,400	19,447,300	65,275,400	64,004,800
Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination			233,017,500		233,017,500
Restricted Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination			40,000,000		40,000,000
Digital World Acquisition Corp [Member]
Liquidity and Going Concern [Abstract]
Cash consumed from operations						(47,048,000)
Net cash proceeds from business combination	273,017,500					273,017,500
Business combination total cash and restricted cash received	273,729,200					273,729,200
Digital World Acquisition Corp [Member] \| Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination	233,017,500					233,017,500
Digital World Acquisition Corp [Member] \| Restricted Cash [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination	$ 40,000,000					40,000,000
Convertible Promissory Note [Member]
Liquidity and Going Concern [Abstract]
Aggregate principal amount			$ 40,700,000	$ 38,200,000	$ 40,700,000
Convertible Promissory Note [Member] \| Digital World Acquisition Corp [Member]
Liquidity and Going Concern [Abstract]
Proceeds from issuance of notes						48,155,000
Maturity date	Mar. 31, 2025
Business combination total outstanding debt	$ 50,157,800					50,157,800
Maximum [Member] \| Convertible Promissory Note [Member] \| Digital World Acquisition Corp [Member]
Liquidity and Going Concern [Abstract]
Aggregate principal amount							$ 50,000,000
Note Purchase Agreement [Member] \| Convertible Promissory Note [Member] \| Digital World Acquisition Corp [Member]
Liquidity and Going Concern [Abstract]
Net cash proceeds from business combination	10,000,000					10,000,000
Business combination, remaining cash received	40,000,000					40,000,000
Business combination cash received on post merger	$ 40,000,000					$ 40,000,000

SIGNIFICANT ACCOUNTING POLIC_15

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Principles of Consolidation (Q1) (Details)	Oct. 31, 2021
T Media Tech LLC [Member]
Business Combination, Description [Abstract]
Ownership percentage	100%

SIGNIFICANT ACCOUNTING POLIC_16

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Useful Lives for Property, Plant and Equipment (Q1) (Details)	Mar. 31, 2024	Dec. 31, 2023
Furniture and computer equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	2 years	2 years
Furniture and computer equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	5 years	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Abstract]
Estimated useful lives	3 years	3 years

SIGNIFICANT ACCOUNTING POLIC_17

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Unearned Revenue (Q1) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Unearned revenue recognized	$ 695,900	$ 386,900
Deferred revenue reorganization period	12 months	12 months

SIGNIFICANT ACCOUNTING POLIC_18

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Marketing and Sales (Q1) (Details) - USD ($)	3 Months Ended				12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023		Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Selling and Marketing Expense	$ 1,070,400	[1]	$ 256,100	[1]	$ 1,279,600	$ 625,900

[1]Costs of operating expenses include stock based compensation expense as follows:

SIGNIFICANT ACCOUNTING POLIC_19

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES, Commitments and Contingencies (Q1) (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Loss contingencies	$ 0	$ 0

RECAPITALIZATION, Reconciles El

RECAPITALIZATION, Reconciles Elements of Business Combination to Statements of Cash Flows and Statement of Changes in Stockholders' Equity (Q1) (Deficit) (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Transaction Proceeds [Abstract]
Cash-trust and cash, net of redemptions	$ 233,017,500
Add: other assets	0
Less: accrued expenses	(3,292,900)
Less: notes payable	(10,103,000)
Reverse recapitalization, net	219,621,600
Business Combination, Description [Abstract]
Bonus expenses triggered by Merger	6,130,000
General and Administration Expense [Member]
Business Combination, Description [Abstract]
Transaction costs	1,640,200
Bonus expenses triggered by Merger	5,530,000
Sales and Marketing Expense [Member]
Business Combination, Description [Abstract]
Bonus expenses triggered by Merger	$ 600,000

RECAPITALIZATION, Number of Sha

RECAPITALIZATION, Number of Shares of Common Stock Issued (Q1) (Details) - shares		3 Months Ended
		Mar. 31, 2024		Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Feb. 08, 2021
Common Stock [Abstract]
Predecessor TMTG Shares (in shares)	[1]	87,500,000
Shares Issued to convertible noteholders (in shares)		7,854,534
Common shares, shares outstanding (in shares)		136,700,583	[2]	100,000,000	87,500,000	100,000,000	100,000,000	100,000,000	10,000
Escrow shares outstanding (in shares)		614,640
Escrow shares not outstanding (in shares)		4,667,033
Digital World Acquisition Corp [Member]
Common Stock [Abstract]
Shares Issued to convertible noteholders (in shares)		1,709,145
Common shares, shares outstanding (in shares)		39,636,904

[1]Includes 614,640 shares outstanding and held in escrow[2]Excludes 4,667,033 shares not outstanding and held in escrow

RECAPITALIZATION, Number of Pre

RECAPITALIZATION, Number of Predecessor Shares Determined (Q1) (Details)	3 Months Ended
	Mar. 31, 2024 USD ($) shares
Number of Predecessor Shares [Abstract]
Predecessor TMTG Shares (in shares) \| shares	100,000,000
Shares issued to shareholders of Predecessor TMTG \| $	$ 87,500,000
Common Stock [Member]
Number of Predecessor Shares [Abstract]
Predecessor TMTG Shares (in shares) \| shares	100,000,000
Shares issued to shareholders of Predecessor TMTG \| $	$ 87,500,000

RECAPITALIZATION, Public and Pr

RECAPITALIZATION, Public and Private Placement Warrants, TMTG Earnout Shares (Q1) (Details) - $ / shares				3 Months Ended
	Mar. 26, 2024	Feb. 07, 2024	Sep. 08, 2021	Mar. 31, 2024	Mar. 25, 2024
Earnout Shares [Abstract]
Issuance of earnout shares (in shares)				40,000,000	40,000,000
Number of shares issued (in shares)				100,000,000
Maximum [Member]
Earnout Shares [Abstract]
Discounted risk-free rate				4.70%
Minimum [Member]
Earnout Shares [Abstract]
Discounted risk-free rate				4.31%
Tranche One [Member]
Earnout Shares [Abstract]
Number of shares issued (in shares)				1,000,000
Stock price simulation period				1 year 6 months
Share price (in dollar per share)				$ 12.5
Number of shares issued per tranche (in shares)				15,000,000
Tranche Two [Member]
Earnout Shares [Abstract]
Stock price simulation period				2 years
Share price (in dollar per share)				$ 15
Number of shares issued per tranche (in shares)				15,000,000
Tranche Three [Member]
Earnout Shares [Abstract]
Stock price simulation period				3 years
Share price (in dollar per share)				$ 17.5
Number of shares issued per tranche (in shares)				10,000,000
Common Stock [Member]
Earnout Shares [Abstract]
Number of shares issued (in shares)				100,000,000
Digital World Acquisition Corp [Member] \| Common Class A [Member]
Public and Private Placement Warrants [Abstract]
Number of units sold		3,055,000
Number of Shares Purchase (in shares)		1
Shares Issued, Price Per Share (in dollars per share)		$ 11.5
Earnout Shares [Abstract]
Number of shares issued (in shares)	87,500,000
Public Warrants [Member] \| Digital World Acquisition Corp [Member] \| Common Class A [Member]
Public and Private Placement Warrants [Abstract]
Number of units sold			14,375,000
Private Warrants [Member] \| Digital World Acquisition Corp [Member] \| Common Class A [Member]
Public and Private Placement Warrants [Abstract]
Number of units sold			566,742

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT (Q1) (Details) - USD ($)	3 Months Ended		12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Q1) (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment, Net [Abstract]
Accumulated depreciation	$ (131,700)		$ (126,100)	$ (65,700)
Property, plant and equipment, net	23,700		29,200	87,400
Depreciation expense	5,600	$ 16,500	60,400	59,100
Furniture and Fixtures [Member]
Property, Plant and Equipment, Net [Abstract]
Property, plant and equipment, gross	34,500		34,500	34,500
Computer Equipment [Member]
Property, Plant and Equipment, Net [Abstract]
Property, plant and equipment, gross	$ 120,800		$ 120,800	$ 118,600

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Q1) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
ACCOUNTS PAYABLE AND ACCRUED EXPENSES [Abstract]
Accounts payable	$ 1,147,700	$ 1,600,700
Other accrued expenses	5,526,100	0
Income tax payable	2,522,700	0
Franchise tax payable	508,200	0
Accounts payable and accrued expenses	$ 9,704,700	$ 1,600,700	$ 268,700

LEASES (Q1) (Details)

LEASES (Q1) (Details) - USD ($)	3 Months Ended		12 Months Ended
LEASES (Q1) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Lease Assets [Abstract]
Operating lease cost ROU assets, net	$ 313,800	$ 353,200	$ 353,200	$ 507,100
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Assets	Assets	Assets	Assets
Total lease assets	$ 313,800	$ 353,200	$ 353,200	$ 507,100
Lease Liabilities [Abstract]
Operating lease liabilities, current	$ 163,100	$ 160,300	$ 160,300	$ 149,400
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current liabilities	Current liabilities	Current liabilities	Current liabilities
Operating lease liabilities, non-current	$ 159,800	$ 201,600	$ 201,600	$ 362,100
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Liabilities	Liabilities	Liabilities	Liabilities
Total lease liabilities	$ 322,900	$ 361,900	$ 361,900	$ 511,500
Lease Costs [Abstract]
Operating lease costs	44,800	44,800	179,500	104,700
Total lease costs	44,800	44,800	179,500	104,700
Minimum Commitment Under Company leases [Abstract]
2024 (remainder of)	136,100
2025	185,800	180,400	180,400
2026	31,300	185,800	185,800
Total	353,200	397,500	397,500
Amount representing interest	30,300	35,600	35,600
Total lease liabilities	$ 322,900	$ 361,900	$ 361,900	$ 511,500

INCOME TAXES (Q1) (Details)

INCOME TAXES (Q1) (Details) - USD ($)	3 Months Ended		12 Months Ended
INCOME TAXES (Q1) (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Effective tax rate		0%
U.S. Federal statutory rate	21%		21%	21%
U.S. Federal net operating loss carryforwards	$ 9,400,000

OTHER INCOME - RELATED PARTY,_4

OTHER INCOME - RELATED PARTY, RELATED PARTY RECEIVABLE AND PAYABLE (Q1) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 31, 2021
Administrative Services Arrangement [Abstract]
Related party payables	$ 262,000		$ 0
Advances - Related Party [Abstract]
Aggregate principal amount	98,258,000		40,700,000
Convertible Promissory Note [Member]
Advances - Related Party [Abstract]
Aggregate principal amount			40,700,000	$ 38,200,000
Related Party [Member] \| Consulting Services Agreement [Member] \| Trishul, LLC [Member]
Administrative Services Arrangement [Abstract]
Related party payables	0	$ 10,000	0	20,000
Advances - Related Party [Abstract]
Payment to related party	30,000	40,000	131,700	50,000
Related Party [Member] \| Consulting Services Agreement [Member] \| Hudson Digital, LLC [Member]
Administrative Services Arrangement [Abstract]
Related party payables	600,000	0	0	0
Advances - Related Party [Abstract]
Payment to related party	60,000	$ 60,000	240,000	240,000
Retention bonus					$ 600,000
Related Party [Member] \| Consulting Services Agreement [Member] \| Convertible Promissory Note [Member] \| Hudson Digital, LLC [Member]
Advances - Related Party [Abstract]
Aggregate principal amount					$ 4,000,000
Digital World Acquisition Corp [Member] \| Administrative Services Arrangement [Member]
Administrative Services Arrangement [Abstract]
Expenses per month	15,000
Digital World Acquisition Corp [Member] \| Related Party [Member] \| Administrative Services Arrangement [Member]
Administrative Services Arrangement [Abstract]
Related party payables	221,000
Digital World Acquisition Corp [Member] \| Sponsor [Member]
Administrative Services Arrangement [Abstract]
Related party payables	$ 41,000
Advances - Related Party [Abstract]
Payments to vendor			470,800	470,800
Proceeds from related party			$ 41,000	$ 41,000

CONVERTIBLE PROMISSORY NOTES _4

CONVERTIBLE PROMISSORY NOTES AND WARRANTS, Summary of Convertible Promissory Notes (Q1) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 98,258,000	$ 40,700,000
Convertible Promissory Notes 1-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 5,340,000	$ 5,340,000	$ 5,340,000
Debt maturity term	24 months	24 months
Accrued interest rate	5%	5%
Debt instrument, convertible, conversion price (in dollars per share)	$ 4	$ 4
Convertible Promissory Notes 1-2 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible conversion price percentage of initial public offering stock price	40%	40%
Convertible Promissory Notes 3-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible conversion price percentage of initial public offering stock price	40%	40%
Convertible Promissory Notes 8-12 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 17,500,000	$ 17,500,000	$ 17,500,000
Convertible Promissory Notes 8-12 [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible price minimum percentage of stock price applied	50%	50%
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)	$ 25	$ 25
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)	21	21
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Price Three [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)	20	20
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger One [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger (in dollars per share)	50	50
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger Two [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger (in dollars per share)	42	42
Convertible Promissory Notes 8-12 [Member] \| Debt Instrument Conversion Threshold Stock Price Trigger Three [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument convertible stock price trigger (in dollars per share)	$ 40	$ 40
Convertible Promissory Notes 8-12 [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt maturity term	18 months	18 months
Accrued interest rate	5%	5%
Convertible Promissory Notes 8-12 [Member] \| Minimum [Member] \| Merger agreement with TMTG [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)	$ 10	$ 10
Convertible Promissory Notes 8-12 [Member] \| Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt maturity term	36 months	36 months
Accrued interest rate	10%	10%
Convertible Promissory Notes 13-19 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 18,360,000	$ 18,360,000
Debt maturity term	18 months	18 months
Convertible Promissory Notes 13-19 [Member] \| Debt Instrument Conversion Price One [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)		$ 25
Convertible Promissory Notes 13-19 [Member] \| Debt Instrument Conversion Price Two [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Debt instrument, convertible, conversion price (in dollars per share)		$ 21
Convertible Promissory Notes 13-19 [Member] \| Minimum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Accrued interest rate	5%	5%
Debt instrument, convertible, conversion price (in dollars per share)	$ 21
Convertible Promissory Notes 13-19 [Member] \| Maximum [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Accrued interest rate	10%	10%
Debt instrument, convertible, conversion price (in dollars per share)	$ 25
Convertible Promissory Notes 20-23 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 7,955,000
Debt maturity term	18 months
Accrued interest rate	10%
Debt instrument, convertible, conversion price (in dollars per share)	$ 10
Debt instrument convertible price minimum percentage of stock price applied	50%

CONVERTIBLE PROMISSORY NOTES _5

CONVERTIBLE PROMISSORY NOTES AND WARRANTS, Convertible notes and warrants (Q1) (Details) - USD ($)						3 Months Ended		12 Months Ended		35 Months Ended
	Mar. 26, 2024	Mar. 25, 2024	Mar. 24, 2024	Feb. 08, 2024	Feb. 07, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Convertible Notes and Warrants [Abstract]
Aggregate principal amount						$ 98,258,000		$ 40,700,000		$ 40,700,000
Proceeds from debt under note purchase agreement						$ 47,455,000	$ 0	3,500,000	$ 15,360,000	40,460,000
Digital World Convertible Notes [Member]
Convertible Notes and Warrants [Abstract]
Conversion of convertible notes in to common stock		$ 8,228,600
TMTG Convertible Notes [Member]
Convertible Notes and Warrants [Abstract]
Conversion of convertible notes in to common stock		$ 300,426,000
Warrant Subscription Agreement [Member] \| IPO [Member]
Convertible Notes and Warrants [Abstract]
Warrants issued (in shares)					3,055,000
Common Class A [Member] \| Warrant Subscription Agreement [Member] \| IPO [Member]
Convertible Notes and Warrants [Abstract]
Number of shares issuable per warrant (in shares)					1
Exercise price of warrant (in dollars per share)					$ 11.5
Convertible Promissory Notes and Warrants [Member]
Convertible Notes and Warrants [Abstract]
Debt instrument interest rate				8%
Number of warrants in a unit				0.5
Debt instrument, convertible, conversion price (in dollars per share)				$ 8
Number of redemption right notice days						10 days
Percentage of redemption price				130%
Number of trading days						3 days
Number of consecutive trading days						15 days
Percentage of investors commitment				20%
Percentage of final drawdown of investors commitment				80%
Convertible Promissory Notes and Warrants [Member] \| Maximum [Member]
Convertible Notes and Warrants [Abstract]
Aggregate principal amount				$ 50,000,000
Convertible Promissory Notes and Warrants [Member] \| Common Class A [Member]
Convertible Notes and Warrants [Abstract]
Number of shares in a unit				1
Convertible Promissory Note [Member]
Convertible Notes and Warrants [Abstract]
Aggregate principal amount								$ 40,700,000	$ 38,200,000	$ 40,700,000
Proceeds from debt under note purchase agreement	$ 40,000,000		$ 10,000,000
Debt proceeds held in restricted account	$ 40,000,000

CONVERTIBLE PROMISSORY NOTES _6

CONVERTIBLE PROMISSORY NOTES AND WARRANTS, Convertible promissory notes (Q1) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 98,258,000	$ 40,700,000
Debt Issuance costs	(240,000)	(240,000)
Nominal value of Convertible Promissory Notes	98,018,000	40,460,000
Less: Derivative liability component	(37,234,800)	(37,234,800)
Liability component at date of issue	60,783,200	3,225,200
Interest charged	44,939,400	42,121,800
Loss on extinguishment of debt	542,300	0
Total Liability component	106,264,900	45,347,000
Less: Conversion to Paid in Capital	(56,107,100)	0
Less: Short-term liability component	(50,157,800)	(41,818,800)	$ (4,123,900)
Liability component	0	3,528,200	0
Embedded feature Component [Abstract]
Derivative liability Component	37,234,800	37,234,800
Change in fair value of embedded derivative	207,084,100	(18,832,000)
Total Derivative Liability Component	244,318,900	18,402,800	14,905,300	$ 75,355,200
Less: Conversion to Paid in Capital	(244,318,900)	0
Less: Short-term derivative liability component	0	(17,282,500)	(14,905,300)
Derivative Liability Component	0	1,120,300	0
Future Minimum payment of note payable year 2025	$ 50,157,800
Minimum [Member]
Embedded feature Component [Abstract]
Debt instrument effective rate percentage	16.30%
Maximum [Member]
Embedded feature Component [Abstract]
Debt instrument effective rate percentage	100%
Convertible Promissory Notes 1-7 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 5,340,000	5,340,000	5,340,000
Convertible Promissory Notes 8 -12 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	17,500,000	17,500,000	17,500,000
Convertible Promissory Notes 13 -20 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	17,860,000	17,860,000	$ 15,360,000
Convertible Promissory Notes 21 - 23 [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	7,455,000	0
Digital World Convertible Notes [Member]
Debt, Long-Term and Short-Term, Combined Amount [Abstract]
Face amount	$ 50,103,000	$ 0

FAIR VALUE MEASUREMENT (Q1) (De

FAIR VALUE MEASUREMENT (Q1) (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Liabilities [Abstract]
Derivative liability	$ 0	$ 17,282,500	$ 14,905,300
Liabilities [Abstract]
Derivative liability	0	1,120,300	0
Level 1 [Member]
Current Liabilities [Abstract]
Derivative liability
Liabilities [Abstract]
Derivative liability
Level 2 [Member]
Current Liabilities [Abstract]
Derivative liability
Liabilities [Abstract]
Derivative liability
Level 3 [Member]
Current Liabilities [Abstract]
Derivative liability	0	17,282,500
Liabilities [Abstract]
Derivative liability	$ 0	$ 1,120,300	$ 14,905,300

LOSS PER SHARE (Q1) (Details)

LOSS PER SHARE (Q1) (Details) - shares	3 Months Ended
LOSS PER SHARE (Q1) (Details) - shares	Mar. 31, 2024	Mar. 31, 2023
Loss Per Share [Abstract]
Total common stock equivalents excluded from dilutive loss per share (in shares)	27,741,229	0
Potential common shares diluted (in shares)	0	0
Escrow shares (in shares)	4,667,033
Convertible Notes [Member]
Loss Per Share [Abstract]
Total common stock equivalents excluded from dilutive loss per share (in shares)	6,250,000	0
Warrants [Member]
Loss Per Share [Abstract]
Total common stock equivalents excluded from dilutive loss per share (in shares)	21,491,229	0

STOCKHOLDERS' EQUITY (Q1) (Deta

STOCKHOLDERS' EQUITY (Q1) (Details) - $ / shares	Mar. 31, 2024		Mar. 25, 2024	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Feb. 08, 2021
Stockholders' Equity [Abstract]
Common shares, shares authorized (in shares)	999,000,000			1,000,000,000	999,000,000	120,000,000	120,000,000	110,000,000	11,000
Common shares, par value (in dollars per share)	$ 0.0001			$ 0.000001	$ 0.0001	$ 0.000001	$ 0.000001	$ 0.000001	$ 0.000001
Common shares, shares issued (in shares)	136,700,583			100,000,000	87,500,000	100,000,000	100,000,000	100,000,000	10,000
Common shares, shares outstanding (in shares)	136,700,583	[1]		100,000,000	87,500,000	100,000,000	100,000,000	100,000,000	10,000
Common stock, shares reclassified (in shares)								10,000
Capital stock authorized (in shares)			1,000,000,000						11,000
Capital shares, par value (in dollars per share)			$ 0.0001
Common Stock [Member]
Stockholders' Equity [Abstract]
Capital stock authorized (in shares)			999,000,000
Preferred Stock [Member]
Stockholders' Equity [Abstract]
Capital stock authorized (in shares)			1,000,000
Equity Incentive Plan [Member]
Stockholders' Equity [Abstract]
Common shares, shares authorized (in shares)				100,000,000			7,500,000	7,500,000	1,000

[1]Excludes 4,667,033 shares not outstanding and held in escrow

STOCK BASED COMPENSATION (Q1) (

STOCK BASED COMPENSATION (Q1) (Details) - USD ($)		3 Months Ended	12 Months Ended
STOCK BASED COMPENSATION (Q1) (Details) - USD ($)	Mar. 25, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Stock Based Compensations [Abstract]
Number of shares issued under share-based payment arrangement (in shares)			0	0
Aggregate principal amount		$ 98,258,000	$ 40,700,000
Vendor Convertible Notes [Member]
Stock Based Compensations [Abstract]
Aggregate principal amount		$ 7,500,000
Maturity date		Mar. 31, 2027
Interest rate		0%
Convertible notes converted into shares of common stock (in shares)		10
Vendor Convertible Notes [Member] \| Research and Development Expense [Member]
Stock Based Compensations [Abstract]
Share based compensation expense		$ 30,142,500
Executive Promissory Notes [Member]
Stock Based Compensations [Abstract]
Aggregate principal amount		$ 10,900,000
Maturity date		Sep. 30, 2024
Interest rate		0%
Debt instrument, convertible, conversion price (in dollars per share)		$ 10
Convertible notes converted into shares of common stock (in shares)	1,090,000
Executive Promissory Notes [Member] \| General and Administration Expense [Member]
Stock Based Compensations [Abstract]
Share based compensation expense		$ 54,445,500
2024 Equity Incentive Plan [Member] \| Digital World Acquisition Corp [Member]
Stock Based Compensations [Abstract]
Common stock, available for issuance (in shares)		13,252,544
Number of shares issued under share-based payment arrangement (in shares)		0

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Q1) (Details)										3 Months Ended
COMMITMENTS AND CONTINGENCIES (Q1) (Details)	May 10, 2024 USD ($)	Mar. 25, 2024 USD ($)	Mar. 21, 2024	Mar. 08, 2024	Feb. 28, 2024	Feb. 27, 2024 USD ($)	Feb. 26, 2024	Oct. 20, 2023	Jul. 20, 2023 USD ($)	Mar. 31, 2024 shares	Jan. 18, 2024 USD ($)
Commitment and Contingencies [Abstract]
Escrow shares (in shares) \| shares										4,667,033
Settlement in principle amount		$ 18,000,000							$ 18,000,000
Term of plaintiff allegation								6 months
ARC and Patrick Orlando [Member]
Commitment and Contingencies [Abstract]
Conversion rate			2			1.34	1.8
Claimed conversion rate			1.348		1.78		1.68
Penalty amount						$ 18,000,000
Period for court to resolve action				150 days
Subsequent Event [Member]
Commitment and Contingencies [Abstract]
Litigation settlement payable amount	$ 235,100
Services Agreement [Member]
Commitment and Contingencies [Abstract]
Expense reimbursement claim											$ 1,000,000

SUBSEQUENT EVENTS (Q1) (Details

SUBSEQUENT EVENTS (Q1) (Details) - shares	Apr. 26, 2024	Mar. 31, 2024	Mar. 25, 2024
Subsequent Events [Abstract]
Earnout shares had been earned and issued (in shares)		40,000,000	40,000,000
Subsequent Event [Member]
Subsequent Events [Abstract]
Earnout shares had been earned and issued (in shares)	40,000,000		40,000,000